Tax Laws Amendment (Transfer of Provisions) Act 2010 (79 of 2010)
Schedule 3 Leases of luxury cars
Part 2 Consequential amendments
Income Tax Assessment Act 1997
5 Section 12-5 (table item headed "leases of luxury cars")
Repeal the item, substitute:
|
leases of luxury cars |
|
|
accrual amounts |
242-35 |
|
adjustment amounts (lessee) |
242-70 |
|
adjustment amounts (lessor) |
242-65 |
|
lease payments not deductible |
242-55 |
|
payments to acquire car not deductible |
242-85 |
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