Australia Apportioning car insurance & registration after car sold

[Cel]

If a company car is sold to one of the directors personally (who uses it for work purposes), do insurance and registration fees need to be apportioned for only the part of the year the car was held by the company for accounting purposes? If so, will an adjustment will need to be made in the Tax Reconcilation at year end to account for full tax deductibility of these expenses as they were deductible when incurred? If this is correct then the director would not be allowed to claim a tax deduction personally for those expenses for the time he/she held the car for work purposes (as the company claimed it already). OR should the post sale expenses be taken out from both accounting and tax all together and the director then claims these portions in his personal tax return? Please give your qualifications if replying.