INCOME TAX ASSESSMENT ACT 1997 No. 38 of 1997 - SECT 28.55 Depreciation

INCOME TAX ASSESSMENT ACT 1997 No. 38 of 1997 - SECT 28.55

If you dispose of the *car, or it is lost or destroyed, you will need to refer
to the depreciation rules to find out how using this method affects the
operation of those rules. See section 59AAA (Disposal, loss or destruction of
car for which certain methods have been used to calculate car expense
deductions) of the Income Tax  Assessment Act 1936 .