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03 Aug 06 Balancing adjustment for a car: s 40-370 or s 40-285? - TD 2006/49

This final Taxation Determination was issued on 2 August 2006. It was previously released in draft form as TD 2006/D17: see 2006 TAXVINE No 15 (7) (5 May 2006). Its full title is "Income tax: are there circumstances when a balancing adjustment for a car is worked out under s 40-370 instead of s 40-285 of ITAA 1997?" The answer given is Yes.

For a copy of TD 2006/49, go here

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