Commonwealth Numbered Acts

INCOME TAX ASSESSMENT ACT 1997 No. 38 of 1997 - SECT 28.12

(1) If you owned or leased a *car or hired a *car under a hire purchase
agreement, you can deduct for the car's expenses an amount or amounts worked
out using one of 4 methods. Note: For particular types of cars taken on hire
you cannot use one of the 4 methods: see section 28-165.

(2) You must use one of the 4 methods unless an exception applies. If you
can't use any of the methods, you can't deduct anything for the

*car expenses.