Income Tax Assessment Act 1997

Subdiv 28-D repealed by No 162 of 2015, s 3 and Sch 1 item 3, applicable in relation to the 2015-16 income year and later income years.

S 28-50 repealed by No 162 of 2015, s 3 and Sch 1 item 3, applicable in relation to the 2015-16 income year and later income years. S 28-50 formerly read:

SECTION 28-50 Eligibility  
28-50(1)
You can use this method only if the number of *business kilometres travelled by the *car in the income year was more than 5,000, or would have been if you had used the car throughout the income year.

28-50(2)
Business kilometres are kilometres the *car travelled in the course of:

(a) producing your assessable income; or

(b) your *travel between workplaces.

You calculate the number of business kilometres by making a reasonable estimate.

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History

S 28-50(2) substituted by No 95 of 2004.