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.