Commonwealth Consolidated Acts

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INCOME TAX ASSESSMENT ACT 1936 - SECT 51AF

Car expenses incurred by employee

             (1)  Where:

                     (a)  during a particular period, an employer provides a car for the exclusive use of a person who is, or of persons any of whom is, an employee of the employer or a relative of such an employee; and

                     (b)  at any time during that period, the employee or a relative of the employee is entitled to use the car for private purposes;

a deduction is not allowable under this Act in respect of a car expense that relates to the car and:

                     (c)  is incurred by the employee during that period; or

                     (d)  is incurred by the employee and is wholly or partly attributable to that period.

             (2)  In this section:

"car" has the meaning given by section 995-1 of the Income Tax Assessment Act 1997 , but does not include a car covered by section 28-165 of that Act.

"car expense" has the meaning given by section 28- 13 of the Income Tax Assessment Act 1997 , but does not include a car expense covered by section 28-165 of that Act.

"employee" means a person who receives, or is entitled to receive, work and income support related withholding payments and benefits.

"employer" means a person who pays or is liable to pay work and income support related withholding payments and benefits, and includes:

                     (a)  in the case of an unincorporate body of persons other than a partnership--the manager or other principal officer of that body; and

                     (b)  in the case of a partnership--each partner; and

                     (c)  an Australian government agency as defined in subsection 995-1(1) of the Income Tax Assessment Act 1997 .



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