Document ID: chunk:federal_register_of_legislation:C2025C00014:section:51af
Version: federal_register_of_legislation:C2025C00014
Segment Type: section
Provision Reference: s 51AF
Character Range: 358919–360440

51AF  Car expenses incurred by employee
 (1) Where:
 (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.
 (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.