Income Tax Assessment Act 1997

CHAPTER 2 - LIABILITY RULES OF GENERAL APPLICATION  

PART 2-5 - RULES ABOUT DEDUCTIBILITY OF PARTICULAR KINDS OF AMOUNTS  

Division 28 - Car expenses  

Subdivision 28-A - Deductions for car expenses  

SECTION 28-10   Application of Division 28  

28-10(1)    
This Division applies to an individual.

28-10(2)    
It also applies to a partnership that includes at least one individual, as if the partnership were an individual.

28-10(3)    
It does not apply to any other entity.