(a) this Division applies to working out the amount of a * creditable acquisition or * creditable importation that you made; and
(b) the acquisition or importation is an acquisition or importation of a * car;
the amount of the input tax credit on the acquisition or importation under this Division must not exceed the amount (if any) of the input tax credit worked out under section 69-10.
(2) However, if subsection 131-40(2) or 131-45(2) applies to the acquisition or importation:
(a) take into account the operation of section 69-10 in working out the full input tax credit for the purposes of that subsection; but
(b) disregard subsection 69-10(3).