Income Tax Assessment Act 1997
CHAPTER 2
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LIABILITY RULES OF GENERAL APPLICATION
PART 2-5
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RULES ABOUT DEDUCTIBILITY OF PARTICULAR KINDS OF AMOUNTS
Division 28
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Car expenses
Subdivision 28-A
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Deductions for car expenses
SECTION 28-10
Application of Division 28
28-10(1)
This Division applies to an individual.
28-10(2)
It also applies to a partnership that includes at least one individual, as if the partnership were an individual.
28-10(3)
It does not apply to any other entity.
This Division applies to an individual.
28-10(2)
It also applies to a partnership that includes at least one individual, as if the partnership were an individual.
28-10(3)
It does not apply to any other entity.
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