Document ID: chunk:federal_register_of_legislation:C2004A04616:section:2:p2
Version: federal_register_of_legislation:C2004A04616
Segment Type: section
Provision Reference: s 2 (pt 2/32)
Character Range: 41359–43786

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, by a person is not consistently enforced, the person is taken to be entitled to use the car, or to apply the car to a private use, despite the prohibition.

"(5) For the purposes of this section, a car that is let on hire to a person under a hire-purchase agreement is taken:

    (a) to have been purchased by the person at the time when the person first took the car on hire; and

  (b) to have been owned by the person at all material times.

"(6) A reference in this Part to a car held by a person (the 'provider') does not include a reference to:

  (a) a taxi let on hire to the provider; or

     (b) a car let