Document ID: chunk:federal_register_of_legislation:C2015A00162:clause:1_8
Version: federal_register_of_legislation:C2015A00162
Segment Type: clause
Provision Reference: sch 1 cl 8
Character Range: 6631–7274

8  Paragraph 24(1)(f)
Repeal the paragraph, substitute:
 (f) if:
 (i) paragraph (ea) does not apply; and
 (ii) the expense payment fringe benefit is a car expense payment benefit in respect of a car held by the recipient during a period (the holding period) in the year of tax;
  the recipient gives a declaration to the employer, before the declaration date and in a form approved by the Commissioner, that purports to set out:
 (iii) the holding period; and
 (iv) the number of whole business kilometres travelled by the car during the holding period; and
 (v) the number of whole kilometres travelled by the car during the holding period;