INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)
(a) a taxpayer holds a car during a period (in this subsection called the current period ); and
(b) the taxpayer held the car during a period that ended, or during 2 or more periods each of which ended, before the commencement of the current period;
the car shall be treated as a different car in each of the periods referred to in this subsection.82KTK(2) [Application re deduction for car expenses]
Subsection (1) does not apply for the purposes of determining the deduction that, apart from this SubDivision would have been allowable under this Act in respect of a car expense.