Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) This section lists some miscellaneous cases where you don't need to use one of the 2 methods to calculate your deductions for * car expenses.
(2) You may use one of the 2 methods, or you may instead calculate the deductions under the normal principles governing deductions, including the rules for apportioning a loss or outgoing that is only partly attributable to producing assessable income.
(3) The cases are as follows:
(a) the * car was unregistered throughout the period when you * held it during the income year, and during that period you used it principally in the course of producing your assessable income; or
(b) at some time during the income year the * car was part of the * trading stock of a * business of selling cars that you carried on, and you didn't use the car at any time during that year; or
(c) the expense is to do with repairs to or other work on the * car, and you incurred it in the course of a * business that you carried on of doing repairs or other work on cars.
In applying paragraph (a), the car is taken to be registered in a
particular place while it is lawful to drive the car on a public road there.