Tax and Superannuation Laws Amendment (2015 Measures No. 5) Act 2015 (162 of 2015)

Schedule 1   Modernising the car expense deduction rules

Part 2   Other amendments

Income Tax Assessment Act 1997

22   Section 12-5 (table item headed "car expenses")

Omit:

"12% of original value" method

Subdivision 28-D

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