Tax Laws Amendment (2004 Measures No. 1) Act 2004 (95 of 2004)

Schedule 2   Deduction for transport between workplaces

Income Tax Assessment Act 1997

7   Subsection 28-90(4)

Repeal the subsection, substitute:

(4) Business kilometres are kilometres the *car travelled in the course of:

(a) producing your assessable income; or

(b) your *travel between workplaces.

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