Commonwealth Numbered Regulations

INCOME TAX ASSESSMENT REGULATIONS (AMENDMENT) 1998 No. 85 - REG 3

3.1 Before regulation 51-5.01, insert: Car expenses-cents per kilometre (Act,
s 28-25)

"28-25.01 For section 28-25 of the Act, the number of cents is as set out in
the following table:
Car not powered by a     Car powered by a rotary     Number of cents

rotary engine-engine     engine-engine capacity

capacity (in cm3)        (in cm3)

PART 1-1997-98 INCOME YEAR
Not exceeding 1600       Not exceeding 800            45.7

Exceeding 1600,but       Exceeding 800, but not       51.9

not exceeding 2600       exceeding 1300

Exceeding 2600           Exceeding 1300               53.8
Note For the rate prescribed for earlier income years, see regulation 147 of
the Income Tax Regulations.".