Document ID: chunk:federal_register_of_legislation:C2025C00120:section:7:p1
Version: federal_register_of_legislation:C2025C00120
Segment Type: section
Provision Reference: s 7 (pt 1/3)
Character Range: 38397–40840

7  Car benefits
 (1) Where:
 (a) at any time on a day, in respect of the employment of an employee, a car held by a person (in this subsection referred to as the provider):
 (i) is applied to a private use by the employee or an associate of the employee; or
 (ii) is taken to be available for the private use of the employee or an associate of the employee; and
 (b) either of the following conditions is satisfied:
 (i) the provider is the employer, or an associate of the employer, of the employee;
 (ii) the car is so applied or available, as the case may be, under an arrangement between:
 (A) the provider or another person; and
 (B) the employer, or an associate of the employer, of the employee;
that application or availability of the car shall be taken to constitute a benefit provided on that day by the provider to the employee or associate in respect of the employment of the employee.
 (2) Where, at a particular time, the following conditions are satisfied in relation to an employee of an employer:
 (a) a car is held by a person, being:
 (i) the employer;
 (ii) an associate of the employer; or
 (iii) a person (other than the employer or an associate of the employer) with whom, or in respect of whom, the employer or an associate of the employer has an arrangement relating to the use or availability of the car;
 (b) the car is garaged or kept at or near a place of residence of the employee or of an associate of the employee;
the car shall be taken, for the purposes of this Act, to be available at that time for the private use of the employee or associate, as the case may be.
 (2A) Subsection (2) does not apply to a car that:
 (a) is used by an ambulance service, a firefighting service or a police service; and
 (b) is visibly marked on its exterior for that use; and
 (c) is fitted with:
 (i) a flashing warning light; and
 (ii) a horn, bell or alarm that can give audible warning of the approach or position of the car by making sounds with different amplitude, tones or frequencies on a regular time cycle.
 (3) Where, at a particular time, the following conditions are satisfied in relation to an employee of an employer:
 (a) a car is held by a person, being:
 (i) the employer;
 (ii) an associate of the employer; or
 (iii) a person (other than the employer or an associate of the employer) with whom, or in respect of whom, the employer or an associate of the employer has an arrangement relating to the use or