#### 20‑150 Reducing the amount to be included if another provision requires you to include an amount for the disposal The amount to be included in your assessable income because of the disposal is reduced by any amount that another provision of this Act (except sections 40‑285 and 40‑370) requires you to include in your assessable income because of the disposal. > Note: sections 40‑285 and 40‑370 are about including an amount after making a balancing adjustment on the disposal of a car.

Previous section20‑145 No amount included if you inherit20‑145 No amount included if you inherited the car Next section20‑155 Exception for particular cars tak20‑155 Exception for particular cars taken on hire

Section 20‑150 Reducing the amount to be include - Income Tax Assessment Act 1997 - 20‑150 Reducing the amount to be included if another provision requires you to include an amount for the disposal — Zoe