Income Tax Assessment Act 1997
CHAPTER 2
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LIABILITY RULES OF GENERAL APPLICATION
PART 2-5
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RULES ABOUT DEDUCTIBILITY OF PARTICULAR KINDS OF AMOUNTS
Division 28
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Car expenses
SECTION 28-1
What this Division is about
This Division sets out the rules for working out deductions for car expenses if you own or lease a car or hire a car under a hire purchase agreement.
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