Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) A person (the employee ) receives a car benefit if:
(a) a car held by another person (the provider ):
(i) is applied to a private use by the employee or an associate of the employee; or
(ii) is taken under subsection (2), (3) or (4) to be available for the private use of the employee or an associate of the employee; and
(b) either:
(i) the provider is the employer, or an associate of the employer, of the employee; or
(ii) the car is applied or available in that way under an arrangement between:
(A) the provider or another person; and
(B) the employer or an associate of the employer.
(2) A car is taken, for the purposes of subsection (1), to be available at a particular time for the private use of the employee or an associate of the employee if:
(a) the car is held by a person who is:
(i) the employer; or
(ii) an associate of the employer; or
(iii) some other person with whom, or in respect of whom, the employer or associate has an arrangement relating to the use or availability of the car; and
(b) the car is garaged or kept at or near a place of residence of the employee or of an associate of the employee.
(3) A car is taken, for the purposes of subsection (1), to be available at a particular time for the private use of the employee or an associate of the employee if:
(a) the car is held by a person who is:
(i) the employer; or
(ii) an associate of the employer; or
(iii) some other person with whom, or in respect of whom, the employer or associate has an arrangement relating to the use or availability of the car; and
(b) the car is not at business premises of:
(i) the employer; or
(ii) an associate of the employer; or
(iii) some other person with whom, or in respect of whom, the employer or associate has an arrangement relating to the use or availability of the car; and
(c) either:
(i) the employee is entitled to apply the car to a private use at that time; or
(ii) the employee is not performing the duties of his or her employment at that time and has custody or control of the car; or
(iii) an associate of the employee is entitled to use the car at that time; or
(iv) an associate of the employee has custody or control of the car at that time.
(4) For the purposes of subsection (3), if a prohibition on the use of a car, or on the application of a car for a private use, by a person is not consistently enforced, the person is taken to be entitled to use the car, or to apply the car to a private use, despite the prohibition.
(5) For the purposes of this section, a car that is let on hire to a person under a hire - purchase agreement is taken:
(a) to have been purchased by the person at the time when the person first took the car on hire; and
(b) to have been owned by the person at all material times.
(6) A reference in this Part to a car held by a person (the provider ) does not include a reference to:
(a) a taxi let on hire to the provider; or
(b) a car let on hire to the provider under an agreement of a kind that is ordinarily entered into by persons taking cars on hire intermittently as occasion requires on an hourly, daily, weekly or other short - term basis.
(7) Paragraph (6)(b) does not apply if the car has been or may reasonably be expected to be on hire under successive agreements of a kind that result in substantial continuity of the hiring of the car.