Document ID: chunk:federal_register_of_legislation:C2004A04616:section:2:p3
Version: federal_register_of_legislation:C2004A04616
Segment Type: section
Provision Reference: s 2 (pt 3/32)
Character Range: 43584–46180

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.

Exempt car benefits

"1157D.(1) Except in so far as section 1157C provides that the application or availability of a car held by a person is a car benefit, the application or availability of a car held by a person is exempt.

"(2) A car benefit provided in respect of the employment of the employee is exempt if:

  (a) the car is:

        (i) a taxi, panel van or utility truck; or

        (ii) any other road vehicle designed to carry a load of less than 1 tonne (other than a vehicle designed for the principal purpose of carrying passengers); and

     (b) the only private use of the car at a time when the benefit was provided was:

      (i) work-related travel of the employee; and

        (ii) other minor, infrequent and irregular private use by the employee or an associate of the employee.

"(3) A car benefit provided in respect of the employment of the employee is exempt if the car was unregistered at all times when the car was held by the person who provided the car.

School fees benefits

Payment to recipient

  "1157E.(1) If:

     (a) a person (the 'provider') pays an amount to another person (the 'recipient'); and

  (b) the amount is for fees for:

      (i) tuition at primary or secondary level provided by a school; or

        (ii) books or equipment provided by the school in relation to that tuition; and

  (c) the tuition, books or equipment is provided to:

      (i) a dependent child of the recipient or the recipient's partner; or

        (ii) a person who would be a dependent child of the recipient or the recipient's partner if the person was not receiving a job search allowance or a sickness allowance;

the payment constitutes a school fees benefit provided by the provider to the recipient.

Note: For 'school' see section 10A.

Payment to or on behalf of the school

  "(2)  If:

     (a) a person (the 'provider') pays an amount to or on behalf of a school; and

  (b) the amount is for fees for:

      (i) tuition at primary or