Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) Despite sections 85 - 10 and 86 - 60, if you are a * small business entity for an income year you can deduct amounts for * depreciating assets under this Subdivision.
(2) However, you cannot deduct an amount for a * car under this Subdivision if, had you not been a * small business entity and chosen to use this Subdivision, sections 86 - 60 and 86 - 70 would have prevented you deducting an amount for it.