Income Tax Assessment Act 1997
Subdiv 28-E repealed by No 162 of 2015, s 3 and Sch 1 item 3, applicable in relation to the 2015-16 income year and later income years.
(Repealed by No 162 of 2015)
S 28-75 repealed by No 162 of 2015, s 3 and Sch 1 item 3, applicable in relation to the 2015-16 income year and later income years.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 28-75 formerly read:
You calculate the number of business kilometres by making a reasonable estimate. S 28-75(2) substituted by No 95 of 2004.
SECTION 28-75 Eligibility
28-75(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.
28-75(2)
Business kilometres
are kilometres the *car travelled in the course of:
(a)
producing your assessable income; or
(b)
your *travel between workplaces.
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