Tax Laws Amendment (Transfer of Provisions) Act 2010 (79 of 2010)
Schedule 3 Leases of luxury cars
Part 2 Consequential amendments
Income Tax Assessment Act 1997
3 Section 10-5 (table item headed "leases of luxury cars")
Repeal the item, substitute:
|
leases of luxury cars |
|
|
accrual amounts |
242-35 |
|
adjustment amounts (lessee) |
242-70 |
|
adjustment amounts (lessor) |
242-65 |