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  

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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