28‑12 Car expenses28‑12 Car expenses

#### 28‑12 Car expenses (1) If you owned or leased a \*car, you can deduct for the car’s expenses an amount or amounts worked out using one of 2 methods. > Note 1: For particular types of cars taken on hire you cannot use one of the 2 methods: see section 28‑165. > Note 2: In certain circumstances the lessee of a luxury car is taken to be its owner (see subsection 242‑15(2)). > Note 3: In certain circumstances (for example, under a hire purchase agreement) the notional buyer of property is taken to be its owner (see subsection 240‑20(2)). (2) You must use one of the 2 methods unless an exception applies. If you can’t use either of the methods, you can’t deduct anything for the \*car expenses.