Document ID: chunk:federal_register_of_legislation:C2025C00120:section:47:p3
Version: federal_register_of_legislation:C2025C00120
Segment Type: section
Provision Reference: s 47 (pt 3/5)
Character Range: 178388–180855

by the Commissioner, purporting to set out the matters in subparagraphs 31F(1)(b)(i) to (iii);
the benefit is an exempt benefit in relation to the year of tax.
 (6) Where:
 (a) a residual benefit consisting of the provision or use of a motor vehicle is provided in a year of tax in respect of the employment of a current employee;
 (aa) the motor vehicle is not:
 (i) a vehicle used for taxi travel (other than a limousine) let on hire to the provider; or
 (ii) a car, not being:
 (A) a panel van or utility truck; or
 (B) 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) there was no private use of the motor vehicle during the year of tax and at a time when the benefit was provided other than:
 (i) work‑related travel of the employee; and
 (ii) other private use of the motor vehicle by the employee or an associate of the employee, being other use that was minor, infrequent and irregular;
the benefit is an exempt benefit in relation to the year of tax.
 (6A) Where:
 (a) a residual benefit consisting of the provision or use of a motor vehicle is provided by a particular person (in this subsection called the provider) in a year of tax in respect of the employment of a current employee of an employer;
 (b) at all times during the year of tax when the motor vehicle was held by the provider, the motor vehicle was unregistered; and
 (c) during the period in the year of tax when the motor vehicle was held by the provider, the motor vehicle was wholly or principally used directly in connection with business operations of:
 (i) the employer; or
 (ii) if the employer is a company—the employer or a company that is related to the employer;
the benefit is an exempt benefit in relation to the year of tax.
 (6B) A reference in subsection (6A) to a motor vehicle held by a provider is a reference to:
 (a) a motor vehicle owned by the provider;
 (b) a motor vehicle leased to the provider; or
 (c) a motor vehicle otherwise made available to the provider by another person.
 (7) Where, during a period of employment with an employer:
 (a) an employee's usual place of employment is:
 (i) on an oil rig, or other installation, at sea; or
 (ii) at a location in a State or internal Territory but not in, or adjacent to, an eligible urban area; or
 (iii) at a remote location that is not in a State or internal Territory; and
Note: For the Territory of