28‑170 Exception for particular cars use28‑170 Exception for particular cars used in particular ways

#### 28‑170 Exception for particular cars used in particular ways (1) For particular types of \*cars used in particular ways you don’t need to use one of the 2 methods to calculate your deductions for \*car expenses. (2) You may use one of the 2 methods, or you may instead calculate the deductions under the normal principles governing deductions, including the rules for apportioning a loss or outgoing that is only partly attributable to producing assessable income. (3) This section applies if, whenever you used the \*car in the income year: (a) the car was covered by the description in column 2 of an item in the table below; and (b) you used the car as described in column 3 of that item. | Item | Column 2Particular car | Column 3Exempt use | | ---- | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | | 1. | The *car was:(a) a panel van or utility truck; or(b) any other road vehicle designed to carry a load of less than 1 tonne (other than a vehicle designed principally to carry passengers); or | You used the car only in one or more of the following ways:(a) in the course of producing your assessable income;(b) to go between your residence and a place where you use the car in the course of producing your assessable income;(c) by providing the car to someone else to drive between his or her residence and a place where the car is used in the course of producing your assessable income; | | | (c) a taxi. | (d) for the purpose of travel that is incidental to using the car in the course of producing your assessable income;(e) for your own or someone else’s private use that was minor, infrequent and irregular. | | 2. | The *car was part of the *trading stock of a *business of selling cars that you carried on. | You used the car in the course of the business. | | 3. | The *car was any type of car. | You let the car on lease or hire in the course of a *business of letting cars on lease or hire that you carry on. | | 4. | The *car was any type of car. | As an employer, you provided the car for the exclusive use of one or more of the following:(a) your employees;(b) their *relatives;in circumstances where one or more of them was entitled to use the car for private purposes.Note: This Subdivision also applies to entities that are not employers, but pay (or are liable to pay) withholding payments covered by subsection 28‑185(3). |