INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)

SCHEDULE 2A  

Calculating car expense deductions

TABLE OF DIVISIONS

1	Overview of the main points in this Schedule
2	Choosing which method to use
3	The ``cents per kilometre'' method
4	The ``12% of original value'' method
5	The ``one-third of actual expenses'' method
6	The ``log book'' method
7	Keeping a log book
8	Odometer records for a period
9	Retaining the log book and odometer records
10	Situations where you don't need to use one of the 4 methods
11	Definitions of ``car'', ``car expense'', ``holding a car'' and ``owning a car''

Division 11 - Definitions of ``car'', ``car expense'', ``holding a car'' and ``owning a car''  

SECTION 11-1   DEFINITION OF ``CAR''  

11-1(1)   [Specific inclusions]  

A car is a motor vehicle (including a four-wheel drive vehicle) of any of these kinds:

(a) a motor car, station wagon, panel van, utility truck or similar vehicle (except a panel van or utility truck designed to carry a load of 1 tonne or more); or

(b) any other road vehicle designed to carry a load of less than 1 tonne or fewer than 9 passengers.

11-1(2)   [Specific exclusions]  

None of the following is a car:

(a) a motor cycle or similar vehicle;

(b) a taxi taken on hire.

11-1(3)   [Hiring arrangements]  

A motor vehicle is not a car if it is taken on hire under an agreement of a kind ordinarily entered into by people who take motor vehicles on hire intermittently, as the occasion requires, on an hourly, daily, weekly or short-term basis, unless the motor vehicle:

(a) has been taken on hire under successive agreements of a kind that result in substantial continuity of the motor vehicle being taken on hire; or

(b) it is reasonable to expect that the motor vehicle will be taken on hire under successive agreements of a kind that will so result.