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
33 Paragraph 40-370(1)(c)
Repeal the paragraph, substitute:
(c) you chose the "cents per kilometre" method in Subdivision 28-C for deducting your car expenses for the car for one or more other income years.
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