Subdivision 20-B
In forceDisposal of a car for which lease payments have been deducted
Chapter 2Liability rules of general application
Part 2-1Assessable income
Division 20Items included to reverse the effect of past deductions
Subdivision 20-B Disposal of a car for which lease payments have been deducted
Table of sections
20‑100 Application of Subdivision 20‑B of the Income Tax Assessment Act 1997
20‑105 The cost of a car acquired in the 1996‑97 income year or an earlier income year
20‑110 The termination value of a car disposed of in the 1996‑97 income year or an earlier income year
20‑115 Reducing the assessable amount for the disposal of a car in the 1997‑98 income year or later if there has been an earlier disposal of it
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