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
44 Subsection 995-1(1)
Repeal the following definitions:
(a) definition of car-less day ;
(b) definition of full year car deduction .
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