Commonwealth Numbered Acts

INCOME TAX ASSESSMENT ACT 1997 No. 38 of 1997 - SECT 28.13

(1) A car expense is a loss or outgoing to do with a *car.

(2) In addition, any of the following is a car expense:

   (a)  a loss or outgoing to do with operating a *car;

   (b)  depreciation of a *car.

(3) None of the following is a car expense:

   (a)  a loss or outgoing incurred, or a payment made, in respect of travel
        outside Australia;

   (b)  a taxi fare or similar loss or outgoing.