Income Tax Assessment Act 1997

CHAPTER 2 - LIABILITY RULES OF GENERAL APPLICATION  

PART 2-1 - ASSESSABLE INCOME  

Division 20 - Amounts included to reverse the effect of past deductions  

Subdivision 20-B - Disposal of a car for which lease payments have been deducted  

SECTION 20-157  

20-157   Exception for small business entities  

This Subdivision does not apply to you if, at any time in the income year in which you disposed of the ^* car, it was allocated to a pool of yours under Division 328 .