Document ID: chunk:federal_register_of_legislation:C2010C00575:clause:1_19b:p3
Version: federal_register_of_legislation:C2010C00575
Segment Type: clause
Provision Reference: sch 1 cl 19B (pt 3/3)
Character Range: 10470–11533

though it were an input tax credit attributable to any one tax period of your choice ending:
 (a) on or after the day on which the Taxation Laws Amendment Act (No. 3) 2002 received the Royal Assent; and
 (b) on or before 7 January 2003, or such later day as the Commissioner determines in writing.

Definitions etc.

 (13) In this section:

car has the meaning given by subsection 995‑1(1) of the ITAA 1997.

held has the meaning given by subsection 995‑1(1) of the ITAA 1997 for the purposes of Division 28 of that Act.

registered: a car is registered in a State or Territory if it is registered, under the law of the State or Territory, to be driven on a public road in the State or Territory.

 (14) A reference in this section to a supply of a car by way of rental does not include:
 (a) a supply that involves passengers being transported by or on behalf of the supplier; or
 (b) a supply of a car to an entity that acquires the car for the purposes of supply by way of rental in the course or furtherance of an enterprise.

Income Tax Assessment Act 1997