Clause 86 is perhaps not the most intuitive measure.
The new zero-emission vehicle rules create a new class for depreciable properties. Each type of depreciable property is arranged by class, and each class has its own depreciation rate. I say “depreciation”, but the technical term in the tax rules is “capital cost allowance rate”. That's just tax depreciation.
It creates a new class 56 for the new types of zero-emission vehicles, and then there's the existing class 54.
In some circumstances, for various reasons, a taxpayer may want to place one of those new vehicles or something else that would go into class 56 into another class. This clause would provide the flexibility for a taxpayer to elect out of the property being included in this new class when it might also qualify for another class.