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

28   Subdivision 28-J (heading)

Repeal the heading, substitute:

Subdivision 28-J - Situations where you cannot use, or do not need to use, one of the 2 methods