Document ID: chunk:federal_register_of_legislation:C2025C00029:section:4:p35
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 4 (pt 35/37)
Character Range: 478257–482276

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 carry a load of less than 1 tonne (other than a vehicle designed principally to carry passengers); or  (b) to go between your residence and a place where you use the car in the course of producing your assessable income;
                                                                                                                                                    (c) by providing the car to someone else to drive between his or her residence and a place where the car is used in the course of producing your assessable income;
      (c) a taxi.                                                                                                                                   (d) for the purpose of travel that is incidental to using the car in the course of producing your assessable income;
                                                                                                                                                    (e) for your own or someone else's private use that was minor, infrequent and irregular.
2.    The *car was part of the *trading stock of a *business of selling cars that you carried on.                                                   You used the car in the course of the business.
3.    The *car was any type of car.                                                                                                                 You let the car on lease or hire in the course of a *business of letting cars on lease or hire that you carry on.
4.    The *car was any type of car.                                                                                                                 As an employer, you provided the car for the exclusive use of one or more of the following:
                                                                                                                                                    (a) your employees;
                                                                                                                                                    (b) their *relatives;
                                                                                                                                                    in circumstances where one or more of them was entitled to use the car for private purposes.
                                                                                                                                                        Note: This Subdivision also applies to entities that are not employers, but pay (or are liable to pay) withholding payments covered by subsection 28‑185(3).

28‑175  Further miscellaneous exceptions
 (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