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