Document ID: chunk:federal_register_of_legislation:C2025C00120:section:7:p2
Version: federal_register_of_legislation:C2025C00120
Segment Type: section
Provision Reference: s 7 (pt 2/3)
Character Range: 40626–43029

of the employer; or
 (iii) a person (other than the employer or an associate of the employer) with whom, or in respect of whom, the employer or an associate of the employer has an arrangement relating to the use or availability of the car;
 (b) the car is not at business premises of:
 (i) the employer;
 (ii) an associate of the employer; or
 (iii) a person (other than the employer or an associate of the employer) with whom, or in respect of whom, the employer or an associate of the employer has an arrangement relating to the use or availability of the car;
 (c) any of the following conditions is satisfied:
 (i) the employee is entitled to apply the car to a private use;
 (ii) the employee is not performing the duties of his or her employment and has custody or control of the car;
 (iii) an associate of the employee is entitled to use, or has custody or control of, the car;
the car shall be taken, for the purposes of this Act, to be available at that time for the private use of the employee or associate, as the case may be.
 (4) For the purposes of subsection (3), where a prohibition on the application of a car, or on the application of a car for a private use, by a person is not consistently enforced, the person shall be deemed to be entitled to use the car, or to apply the car to a private use, notwithstanding the prohibition.
 (5) For the purposes of this Act, a car shall be deemed to be applied by a person if it is applied in accordance with the directions, instructions or wishes of the person.
 (6) For the purposes of this Division, a car that is let on hire to a person under a hire‑purchase agreement shall be deemed:
 (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.
 (7) A reference in this Division to a car held by a person (in this subsection referred to as the provider) does not include a reference to:
 (a) a car used for taxi travel (other than a limousine) let on hire to the provider; or
 (b) a car let on hire to the provider under an agreement of a kind ordinarily entered into by persons taking cars on hire intermittently as occasion requires on an hourly, daily, weekly or other short‑term basis unless the car has been or may reasonably be expected to be on hire under successive agreements of a kind that result in substantial continuity of