Document ID: chunk:federal_register_of_legislation:C2025C00120:section:136:p5
Version: federal_register_of_legislation:C2025C00120
Segment Type: section
Provision Reference: s 136 (pt 5/34)
Character Range: 447312–449908

where the recipients expenditure is a Division 28 car expense.
car fringe benefit means a fringe benefit that is a car benefit.
car loan benefit means a loan fringe benefit where the loan was used by the recipient to:
 (a) purchase a car; or
 (b) pay a Division 28 car expense.
car parking benefit means a benefit referred to in section 39A.
car parking fringe benefit means a fringe benefit that is a car parking benefit.
car property benefit means a property fringe benefit where, if the recipient had incurred expenditure in respect of the provision of the recipients property, that expenditure would have been a Division 28 car expense.
car residual benefit means a residual fringe benefit where, if the recipient had incurred expenditure in respect of the provision of the recipients benefit, that expenditure would have been a Division 28 car expense.
car substantiation declaration, in relation to a car held by a person during a period (in this definition called the holding period) in a year of tax, means a declaration, in a form approved by the Commissioner, for the purposes of paragraphs 19(1)(ca), 24(1)(ea), 44(1)(da) and 52(1)(da), in relation to the car in relation to the holding period.
child has the meaning given by subsection 995‑1(1) of the Income Tax Assessment Act 1997.
child care facility means a facility at which a person receives, or is ready to receive, 2 or more children under the age of 6, not being associates of the person, for the purpose of minding, caring for or educating them for a day or part of a day without provision for residential care but does not include a facility at the place of residence of any of those children.
close relative, in relation to a person, means:
 (a) the spouse of the person;
 (b) a child or parent of the person; or
 (c) a parent of the person's spouse.
commercial parking station, in relation to a particular day, means a permanent commercial car parking facility where any or all of the car parking spaces are available in the ordinary course of business to members of the public for all‑day parking on that day on payment of a fee, but does not include a parking facility on a public street, road, lane, thoroughfare or footpath paid for by inserting money in a meter or by obtaining a voucher.
Commissioner means the Commissioner of Taxation.
Commonwealth Bank housing loan means an arm's length loan by the Commonwealth Bank of Australia made in the ordinary course of business to a member of the public, being a loan:
 (a) for housing purposes; and
 (b) the terms of which provide for:
 (i) interest to be calculated on