Document ID: chunk:federal_register_of_legislation:C2025C00120:section:136:p4
Version: federal_register_of_legislation:C2025C00120
Segment Type: section
Provision Reference: s 136 (pt 4/34)
Character Range: 444961–447534

is not provided at a party, reception or other social function.
business journey means:
 (a) for the purposes of the application of Division 2 of Part III in relation to a car fringe benefit in relation to an employer in relation to a car—a journey undertaken in a car otherwise than in the application of the car to a private use, being an application that results in the provision of a fringe benefit in relation to the employer; or
 (b) for the purposes of the application of sections 19, 24, 44 and 52 in relation to a loan fringe benefit, an expense payment fringe benefit, a property fringe benefit or a residual fringe benefit, as the case requires, in relation to an employee in relation to a car—a journey undertaken in the car in the course of producing assessable income of the employee.
business kilometre, in relation to a car, means a kilometre travelled by the car in the course of a business journey.
business operations, in relation to a government body or a non‑profit company, includes any operations or activities carried out by that body or company.
business premises, in relation to a person, means premises, or a part of premises, of the person used, in whole or in part, for the purposes of business operations of the person, but does not include:
 (a) premises, or a part of premises, used as a place of residence of an employee of the person or an employee of an associate of the person; or
 (b) a corporate box; or
 (c) boats or planes used primarily for the purpose of providing entertainment unless the boat or plane is used in the person's business of providing entertainment; or
 (d) other premises used primarily for the purpose of providing entertainment unless the premises are used in the person's business of providing entertainment.
business use percentage, for a car held by a person during a period (the holding period) in an FBT year, means the percentage worked out using the formula:

car has the meaning given by subsection 995‑1(1) of the Income Tax Assessment Act 1997.
car benefit means a benefit referred to in subsection 7(1).
car expense, in relation to a car, means an expense incurred in respect of:
 (a) the registration of, or insurance in respect of, the car;
 (b) repairs to or maintenance of the car; or
 (c) fuel for the car.
car expense payment benefit means an expense payment fringe benefit where the recipients expenditure is a Division 28 car expense.
car fringe benefit means a fringe benefit that is a car benefit.
car loan benefit means a loan fringe benefit where the loan was used by the recipient to:
 (a)