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Income Tax Assessment Act 1997
20‑155 Exception for particular cars tak20‑155 Exception for particular cars taken on hire
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20‑155 Exception for particular cars taken on hire
This Subdivision does not apply to these kinds of leases: (a) letting a *car on hire under a *hire purchase agreement; or (b) letting a *car on hire under an agreement of a kind ordinarily entered into by people who take cars on hire intermittently on an hourly, daily, weekly or monthly basis.