Commonwealth Consolidated Acts

INCOME TAX ASSESSMENT ACT 1997 - SECT 20.155

    This Subdivision does not apply to these kinds of leases:

  (a)   letting a * car on hire under a * hire purchase agreement; or

  (b)   letting a * car on hire under an agreement of a kind ordinarily entered into by people who take cars on hire intermittently on an hourly, daily, weekly or monthly basis.