Tax Law Improvement Act 1997 (121 of 1997)

Schedule 7   Leased cars

Part 3   Consequential amendment of the Income Tax Assessment Act 1936

6   At the end of subsection 26AAB(1)

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Note: Subdivision 20-B of the Income Tax Assessment Act 1997 applies to the disposal of a car, or of an interest in a car, by a relevant taxpayer in the 1997-98 year of income or a later year of income.