Tax Laws Amendment (Stronger, Fairer, Simpler and Other Measures) Act 2012 (23 of 2012)
Schedule 3 Small business entities' deductions for motor vehicles
Income Tax Assessment Act 1997
1 After subsection 328-190(2)
Insert:
(2A) Subsection (2) does not apply to a *depreciating asset that is a *motor vehicle if section 328-237 applies to the asset for the income year.
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