Document ID: chunk:federal_register_of_legislation:C2025C00029:section:4:p36
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 4 (pt 36/37)
Character Range: 482082–484721

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.

28‑180  Car expenses related to award transport payments
 (1) Subdivision 900‑I (Award transport payments) allows certain losses or outgoings to be deducted without getting written evidence. The losses or outgoings are *transport expenses related to an allowance or reimbursement paid or payable to you by your employer under an *industrial instrument that was in force on 29 October 1986.
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).
 (2) If that Subdivision lets you deduct *car expenses, or parts of *car expenses, without getting written evidence, you don't need to use any of the 2 methods to calculate your deductions for those expenses or parts of expenses.
 (3) However, your use of the 2 methods for other *car expenses you incur for the *car for the income year is affected, unless you elect not to rely on Subdivision 900‑I. Section 900‑250 deals with this matter.

28‑185  Application of Subdivision 28‑J to recipients and payers of certain withholding payments

Application to recipients
 (1) If an individual receives, or is entitled to receive, *withholding payments covered by subsection (3), this Subdivision applies to him or her:
 (a) in the same way as it applies to an employee; and
 (b) as if an entity (a notional employer) that makes (or is liable to make) such payments to him or her were his or her employer; and
 (c) as if any other individual who receives, or is entitled to receive, such payments from a notional employer were also an employee of the notional employer.

Application to payers
 (2) This Division applies to an entity that makes, or is liable to make, *withholding payments covered by subsection (3):
 (a) in the same way as it applies to an employer; and
 (b) as if an individual to whom the entity makes (or is liable to make) such payments were the entity's employee.

Withholding payments covered
 (3) This subsection covers a *withholding payment covered by any of the provisions in Schedule 1 to the Taxation Administration Act 1953 listed in the table.

Withholding payments covered
Item                          Provision         Subject matter