Income Tax Assessment Act 1936
View history note
Hide history noteWhere:
(a) during a particular period, an employer provides a car for the exclusive use of a person who is, or of persons any of whom is, an employee of the employer or a relative of such an employee; and
(b) at any time during that period, the employee or a relative of the employee is entitled to use the car for private purposes;
a deduction is not allowable under this Act in respect of a car expense that relates to the car and:
(c) is incurred by the employee during that period; or
(d) is incurred by the employee and is wholly or partly attributable to that period.
51AF(2)
In this section:
car
has the meaning given by section
995-1
of the
Income Tax Assessment Act 1997
, but does not include a car covered by section
28-165
of that Act.
car expense
has the meaning given by section
28-13
of the
Income Tax Assessment Act 1997
, but does not include a car expense covered by section
28-165
of that Act.
employee
means a person who receives, or is entitled to receive, work and income support related withholding payments and benefits.
employer
means a person who pays or is liable to pay work and income support related withholding payments and benefits, and includes:
(a) in the case of an unincorporate body of persons other than a partnership - the manager or other principal officer of that body; and
(b) in the case of a partnership - each partner; and
(c) an Australian government agency as defined in subsection 995-1(1) of the Income Tax Assessment Act 1997 .
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