FRINGE BENEFITS TAX ASSESSMENT REGULATIONS 2018
PART 2
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EXCLUDED FRINGE BENEFITS
SECTION 9
9
EXCLUDED FRINGE BENEFIT
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CAR BENEFITS
A fringe benefit is prescribed for the purposes of paragraph 5E(3)(i) of the Act if:
(a) the benefit is the application of a car, by an employee, for travel between the employee ' s place of residence and a place where the employee is required to carry out the employee ' s duties; and
(b) the car is covered by subsection 7(2A) of the Act; and
(c) the application of the car to a private use is taken to constitute a benefit within the meaning of subsection 7(1) of the Act.
A fringe benefit is prescribed for the purposes of paragraph 5E(3)(i) of the Act if:
(a) the benefit is the application of a car, by an employee, for travel between the employee ' s place of residence and a place where the employee is required to carry out the employee ' s duties; and
(b) the car is covered by subsection 7(2A) of the Act; and
(c) the application of the car to a private use is taken to constitute a benefit within the meaning of subsection 7(1) of the Act.
Note:
Subsection 7(2A) of the Act describes cars that are used by an ambulance service, a firefighting service or a police service, and that are marked and fitted for those uses.
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