Document ID: chunk:federal_register_of_legislation:F2018L01284:reg:9
Version: federal_register_of_legislation:F2018L01284
Segment Type: reg
Provision Reference: reg 9
Character Range: 10639–11336

9  Excluded fringe benefit—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.
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.