This final Taxation Determination was issued on 31 May 2006. It was previously released in draft form as TD 2006/D11: see 2006 TAXVINE No 6 (16) (3 March 2006). Its full title is "Income tax: does s 40-230(1) of ITAA 1997 reduce the first element of the cost of a car designed mainly for carrying passengers by the amount of any input tax credit the taxpayer is or becomes entitled to for the acquisition or importation of the car before the car limit is applied?" The answer given is Yes.
For a copy of TD 2006/40, go here