Document ID: chunk:federal_register_of_legislation:C2022A00086:clause:1_8a
Version: federal_register_of_legislation:C2022A00086
Segment Type: clause
Provision Reference: sch 1 cl 8A
Character Range: 2987–4521

8A  Exempt car benefits: cars that are zero or low emissions vehicles
 (1) A car benefit is an exempt benefit in relation to a year of tax if:
 (a) the benefit is provided in the year of tax in respect of the employment of a current employee; and
 (b) the car is a zero or low emissions vehicle when the benefit is provided; and
 (c) no amount of luxury car tax (within the meaning of the A New Tax System (Luxury Car Tax) Act 1999) has become payable on a supply (within the meaning of that Act) or importation (within the meaning of that Act) of the car before the benefit is provided.
 (2) A zero or low emissions vehicle is:
 (a) a battery electric vehicle; or
 (b) a hydrogen fuel cell electric vehicle; or
 (c) a plug‑in hybrid electric vehicle.
 (3) A battery electric vehicle is a motor vehicle that:
 (a) uses only an electric motor for propulsion; and
 (b) is fitted with neither a fuel cell nor an internal combustion engine.
 (4) A hydrogen fuel cell electric vehicle is a motor vehicle that:
 (a) uses an electric motor for propulsion; and
 (b) is equipped with a fuel cell for converting hydrogen to electricity; and
 (c) is not fitted with an internal combustion engine.
 (5) A plug‑in hybrid electric vehicle is a motor vehicle that:
 (a) uses an electric motor for propulsion; and
 (b) takes and stores energy from an external source of electricity; and
 (c) is fitted with an internal combustion engine for either or both of the following:
 (i) the generation of electrical energy;
 (ii) propulsion of the vehicle.