Tax and Superannuation Laws Amendment (2015 Measures No. 5) Act 2015 (162 of 2015)
Schedule 1 Modernising the car expense deduction rules
Part 2 Other amendments
Income Tax Assessment Act 1997
21 Section 12-5 (table item headed "car expenses")
Omit:
"one-third of actual expenses" method |
Subdivision 28-E |