28‑175 Further miscellaneous exceptions28‑175 Further miscellaneous exceptions

28‑175 Further miscellaneous exceptions

(1) This section lists some miscellaneous cases where 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) The cases are as follows: (a) the *car was unregistered throughout the period when you *held it during the income year, and during that period you used it principally in the course of producing your assessable income; or (b) at some time during the income year the *car was part of the *trading stock of a *business of selling cars that you carried on, and you didn’t use the car at any time during that year; or (c) the expense is to do with repairs to or other work on the *car, and you incurred it in the course of a *business that you carried on of doing repairs or other work on cars. In applying paragraph (a), the car is taken to be registered in a particular place while it is lawful to drive the car on a public road there.