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

44   Subsection 995-1(1)

Repeal the following definitions:

(a) definition of car-less day ;

(b) definition of full year car deduction .