Document ID: chunk:federal_register_of_legislation:C2025C00162:clause:1a_1157c:p1
Version: federal_register_of_legislation:C2025C00162
Segment Type: clause
Provision Reference: sch 1A cl 1157C (pt 1/2)
Character Range: 2321840–2324200

1157C  Car benefits
 (1) A person (the employee) receives a car benefit if:
 (a) a car held by another person (the provider):
 (i) is applied to a private use by the employee or an associate of the employee; or
 (ii) is taken under subsection (2), (3) or (4) to be available for the private use of the employee or an associate of the employee; and
 (b) either:
 (i) the provider is the employer, or an associate of the employer, of the employee; or
 (ii) the car is applied or available in that way under an arrangement between:
 (A) the provider or another person; and
 (B) the employer or an associate of the employer.
 (2) A car is taken, for the purposes of subsection (1), to be available at a particular time for the private use of the employee or an associate of the employee if:
 (a) the car is held by a person who is:
 (i) the employer; or
 (ii) an associate of the employer; or
 (iii) some other person with whom, or in respect of whom, the employer or associate has an arrangement relating to the use or availability of the car; and
 (b) the car is garaged or kept at or near a place of residence of the employee or of an associate of the employee.
 (3) A car is taken, for the purposes of subsection (1), to be available at a particular time for the private use of the employee or an associate of the employee if:
 (a) the car is held by a person who is:
 (i) the employer; or
 (ii) an associate of the employer; or
 (iii) some other person with whom, or in respect of whom, the employer or associate has an arrangement relating to the use or availability of the car; and
 (b) the car is not at business premises of:
 (i) the employer; or
 (ii) an associate of the employer; or
 (iii) some other person with whom, or in respect of whom, the employer or associate has an arrangement relating to the use or availability of the car; and
 (c) either:
 (i) the employee is entitled to apply the car to a private use at that time; or
 (ii) the employee is not performing the duties of his or her employment at that time and has custody or control of the car; or
 (iii) an associate of the employee is entitled to use the car at that time; or
 (iv) an associate of the employee has custody or control of the car at that time.
 (4) For the purposes of subsection (3), if a prohibition on the use of a car, or on the application of a car for a private use,