Commonwealth Consolidated Acts Commonwealth Consolidated ActsYou do not include an amount in your assessable income because of the disposal if, after the lessor disposed of the * car and before you disposed of it, an entity other than you disposed of the car and:
(a) the * consideration receivable for that disposal was at least the * market value of the car at the time of that disposal; or
(b) because of that disposal, that market value was included, or an amount worked out using that market value was included, in the entity's assessable income under this Act.