Commonwealth Consolidated Acts

INCOME TAX ASSESSMENT ACT 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)  the decline in value 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.

Guide to Subdivision 28-B