S 900-250 repealed by No 49 of 2026, s 3 and Sch 4 item 12, effective 1 July 2026. For application provision, see note under s 25-130. S 900-250 formerly read:
SECTION 900-250 Effect of exception in this Subdivision on methods of calculating car expense deductions
900-250(1)
If the exception in this Subdivision lets you deduct, without getting written evidence or keeping travel records, losses or outgoings (
exempt losses or outgoings
) that are or include
*
car expenses, or parts of
*
car expenses, your use of the 2 methods for calculating deductions for car expenses for the
*
car is affected.
History
S 900-250(1) amended by No 162 of 2015, s 3 and Sch 1 item 41, by substituting
"
2 methods
"
for
"
4 methods
"
, applicable in relation to the 2015-16 income year and later income years.
You may elect not to use the exception
900-250(2)
However, if you do not want your use of the 2 methods to be affected, you may elect not to use the exception in this Subdivision for the
*
award transport payments you are paid in the income year. If you so elect, the rest of this section does not affect you.
History
S 900-250(2) amended by No 162 of 2015, s 3 and Sch 1 item 41, by substituting
"
2 methods
"
for
"
4 methods
"
, applicable in relation to the 2015-16 income year and later income years.
"
Cents per kilometre
"
method
900-250(3)
You can still use the
"
cents per kilometre
"
method (see Subdivision 28-C) of deducting
*
car expenses you incurred for the
*
car in the income year. However, the kilometres the car travelled during the income year in the course of travel covered by the
*
award transport payment or payments are not counted as
*
business kilometres.
900-250(4)
(Repealed by No 162 of 2015)
History
S 900-250(4) repealed by No 162 of 2015, s 3 and Sch 1 item 42, applicable in relation to the 2015-16 income year and later income years. S 900-250(4) formerly read:
"
12% of original value
"
and
"
one-third of actual expenses
"
methods
900-250(4)
You cannot use the
"
12% of original value
"
method (see Subdivision 28-D) or the
"
one-third of actual expenses
"
method (see Subdivision 28-E) of deducting
*
car expenses you incurred for the
*
car in the income year.
"
Log book
"
method
900-250(5)
You can still use the
"
log book
"
method (see Subdivision 28-F) of deducting
*
car expenses you incurred for the
*
car in the income year. If you do:
(a)
the kilometres the car travelled during the income year in the course of travel covered by the
*
award transport payment or payments are not counted as
*
business kilometres; and
(b)
in working out the amount (if any) you can deduct for such a car expense that consists partly of an exempt loss or outgoing, Subdivision 28-F is applied to the whole of the car expense, without excluding the part that consists of an exempt loss or outgoing.
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