Document ID: chunk:federal_register_of_legislation:C2004A04616:section:2:p9
Version: federal_register_of_legislation:C2004A04616
Segment Type: section
Provision Reference: s 2 (pt 9/32)
Character Range: 59077–63967

9                15.6  31.3                             46.9  62.5                              78.1  93.8  109   125   141   156   171.9  187.5
10.                                      10+              5.86  11.7                             17.6  23.4                              29.3  35.2  41    46.9  52.7  58.6  64.45  70.31

PART B—Car engine size 1601cc to 2850cc
11.                                      1                229   458                              688   917                               1146  1375  1604  1833  2063  2292  2521   2750
12.                                      2                210   422                              633   844                               1055  1266  1477  1688  1898  2109  2320   2531
13.                                      3                193   385                              578   771                               964   1156  1349  1542  1734  1927  2120   2313
14.                                      4                174   349                              523   698                               872   1047  1221  1396  1570  1745  1919   2094
15.                                      5                156   313                              469   625                               781   938   1094  1250  1406  1563  1719   1875
16.                                      6                138   276                              414   552                               690   828   966   1104  1242  1380  1518   1656
17.                                      7                120   240                              359   479                               599   719   839   958   1078  1198  1318   1438
18.                                      8                102   203                              305   406                               508   609   711   813   914   1016  1117   1219
19.                                      9                83.3  167                              250   333                               417   500   583   667   750   833   916.7  1000
20.                                      10+              65.1  130                              195   260                               326   391   456   521   586   651   716.1  781.3

PART C—Car engine size more than 2850cc
21.                                      1                354   708                              1063  1417                              1771  2125  2479  2833  3188  3542  3896   4250
22.                                      2                327   656                              984   1313                              1641  1969  2297  2625  2953  3281  3609   3938
23.                                      3                302   604                              906   1208                              1510  1813  2115  2417  2719  3021  3323   3625
24.                                      4                276   552                              828   1104                              1380  1656  1932  2208  2484  2760  3036   3313
25.                                      5                250   500                              750   1000                              1250  1500  1750  2000  2250  2500  2750   3000
26.                                      6                224   448                              672   896                               1120  1344  1568  1792  2016  2240  2464   2688
27.                                      7                198   396                              594   792                               990   1188  1385  1583  1781  1979  2177   2375
28.                                      8                172   344                              516   688                               859   1031  1203  1375  1547  1719  1891   2063
29.                                      9                146   292                              438   583                               729   875   1021  1167  1313  1458  1604   1750
30.                                      10+              120   240                              359   479                               599   719   839   958   1078  1198  1318   1438

  "(3) If:

  (a) the person is a member of a couple; and

    (b) the person's partner receives a car fringe benefit in the appropriate tax year; and

    (c) the person's and the partner's car fringe benefits relate to the same car;

the value of the car fringe benefit is to be halved.

Minister may determine alternative method of valuing car fringe benefits

"1157M.(1) The Minister may determine an alternative method for valuing car fringe benefits.

"(2) A determination under subsection (1) is a disallowable instrument for the purposes of section 46A of the Acts Interpretation Act 1901.

  "(3) A determination in subsection (1):

     (a) starts to have effect on the day on which it is notified in the Gazette; and

     (b) ceases to have effect at the end of