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Income Tax Assessment Act 1997
28‑13 Meaning of car expense28‑13 Meaning of car expense
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#### 28‑13 Meaning of car expense
(1) A car expense is a loss or outgoing to do with a \*car.
(2) In addition, any of the following is a car expense:
(a) a loss or outgoing to do with operating a \*car;
(b) the decline in value of a car.
(3) None of the following is a car expense:
(a) a loss or outgoing incurred, or a payment made, in respect of travel outside Australia;
(b) a taxi fare or similar loss or outgoing.