Document ID: chunk:federal_register_of_legislation:C2025C00029:section:4:p34
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 4 (pt 34/37)
Character Range: 475546–478706

or do not need to use, one of the 2 methods

Guide to Subdivision 28‑J

28‑160  What this Subdivision is about

      This Subdivision sets out the situations where you cannot use, or don't need to use, either of the 2 methods. These situations involve either the nature of your car or the way you use it.

Table of sections

Operative provisions
28‑165 Exception for particular cars taken on hire
28‑170 Exception for particular cars used in particular ways
28‑175 Further miscellaneous exceptions
28‑180 Car expenses related to award transport payments
28‑185 Application of Subdivision 28‑J to PAYE to recipients and payers of certain withholding payments

Operative provisions

28‑165  Exception for particular cars taken on hire
 (1) For particular types of *cars taken on hire you cannot use one of the 2 methods to calculate your deductions for *car expenses.
 (2) Instead, you must 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) This section applies to a taxi taken on hire.
 (4) It also applies to a *motor vehicle taken on hire under an agreement of a kind ordinarily entered into by people who take motor vehicles on hire intermittently, as the occasion requires, on an hourly, daily, weekly or short term basis, except if the motor vehicle:
 (a) has been taken on hire under successive agreements of a kind that result in substantial continuity of the motor vehicle being taken on hire; or
 (b) it is reasonable to expect that the motor vehicle will be taken on hire under successive agreements of a kind that will so result.

28‑170  Exception for particular cars used in particular ways
 (1) For particular types of *cars used in particular ways 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) This section applies if, whenever you used the *car in the income year:
 (a) the car was covered by the description in column 2 of an item in the table below; and
 (b) you used the car as described in column 3 of that item.

Item  Column 2                                                                                                                                      Column 3
      Particular car                                                                                                                                Exempt use
1.    The *car was:                                                                                                                                 You used the car only in one or more of the following ways:
      (a) a panel van or utility truck; or                                                                                                          (a) in the course of producing your assessable income;
      (b) any other road vehicle designed to