Income Tax (Consequential Amendments) Act 1997 (39 of 1997)

Schedule 1   Consequential amendments of the Income Tax Assessment Act 1936

46   Subsection 59AAA(8)

Repeal the subsection, substitute:

(8) The car expense deduction and substantiation rules are:

(a) Divisions 28 and 900 of the Income Tax Assessment Act 1997; or

(b) Subdivision GA of this Division and Schedules 2A and 2B to this Act; or

(c) Subdivision F of this Division;

as appropriate.