Document ID: chunk:federal_register_of_legislation:C2025C00120:section:9:p2
Version: federal_register_of_legislation:C2025C00120
Segment Type: section
Provision Reference: s 9 (pt 2/2)
Character Range: 49212–50571

the recipients less any amount paid or payable to the recipients by way of reimbursement of those expenses; and
 (ia) in a case where car expenses in respect of fuel or oil for the car were incurred during the holding period by recipients of the car fringe benefits and:
 (A) the persons incurring those expenses give to the employer, before the declaration date, declarations, in a form approved by the Commissioner, in respect of those expenses; or
 (B) documentary evidence of those expenses is obtained by the persons incurring the expenses and given to the employer before the declaration date;
  the amount of those expenses paid by the recipients less any amount paid or payable to the recipients by way of reimbursement of those expenses; and
 (ii) in a case where:
 (A) car expenses in respect of the car (other than car expenses in respect of fuel or oil for the car) were incurred during the holding period by recipients of the car fringe benefits; and
 (B) documentary evidence of those expenses is obtained by the persons incurring the expenses and given to the employer before the declaration date;
  the amount of those expenses paid by the recipients less any amount paid or payable to the recipients by way of reimbursement of those expenses; and
 (f) the holding period is the period in the year of tax when the car was held by the provider.