Fringe Benefits Tax Assessment Act 1986

PART XII - INTERPRETATION  

SECTION 162B  

162B   WHEN CAR USED FOR THE PURPOSE OF PRODUCING ASSESSABLE INCOME  

For the purposes of the application of sections 19 , 24 , 44 and 52 in relation to a loan fringe benefit, expense payment fringe benefit, property fringe benefit or residual fringe benefit, as the case requires, the question whether a car is used by a person for the purposes of producing assessable income shall be determined in the same manner as the question whether property is used by a taxpayer for the purpose of producing assessable income is determined under the Income Tax Assessment Act 1997 .