Commonwealth Consolidated Acts

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SOCIAL SECURITY ACT 1991 - SECT 1157C

Car benefits

  (1)   A person (the employee ) receives a car benefit if:

  (a)   a car held by another person (the provider ):

  (i)   is applied to a private use by the employee or an associate of the employee; or

  (ii)   is taken under subsection   (2), (3) or (4) to be available for the private use of the employee or an associate of the employee; and

  (b)   either:

  (i)   the provider is the employer, or an associate of the employer, of the employee; or

  (ii)   the car is applied or available in that way under an arrangement between:

  (A)   the provider or another person; and

  (B)   the employer or an associate of the employer.

  (2)   A car is taken, for the purposes of subsection   (1), to be available at a particular time for the private use of the employee or an associate of the employee if:

  (a)   the car is held by a person who is:

  (i)   the employer; or

  (ii)   an associate of the employer; or

  (iii)   some other person with whom, or in respect of whom, the employer or associate has an arrangement relating to the use or availability of the car; and

  (b)   the car is garaged or kept at or near a place of residence of the employee or of an associate of the employee.

  (3)   A car is taken, for the purposes of subsection   (1), to be available at a particular time for the private use of the employee or an associate of the employee if:

  (a)   the car is held by a person who is:

  (i)   the employer; or

  (ii)   an associate of the employer; or

  (iii)   some other person with whom, or in respect of whom, the employer or associate has an arrangement relating to the use or availability of the car; and

  (b)   the car is not at business premises of:

  (i)   the employer; or

  (ii)   an associate of the employer; or

  (iii)   some other person with whom, or in respect of whom, the employer or associate has an arrangement relating to the use or availability of the car; and

  (c)   either:

  (i)   the employee is entitled to apply the car to a private use at that time; or

  (ii)   the employee is not performing the duties of his or her employment at that time and has custody or control of the car; or

  (iii)   an associate of the employee is entitled to use the car at that time; or

  (iv)   an associate of the employee has custody or control of the car at that time.

  (4)   For the purposes of subsection   (3), if a prohibition on the use of a car, or on the application of a car for a private use, by a person is not consistently enforced, the person is taken to be entitled to use the car, or to apply the car to a private use, despite the prohibition.

  (5)   For the purposes of this section, a car that is let on hire to a person under a hire - purchase agreement is taken:

  (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.

  (6)   A reference in this Part to a car held by a person (the provider ) does not include a reference to:

  (a)   a taxi let on hire to the provider; or

  (b)   a car let on hire to the provider under an agreement of a kind that is ordinarily entered into by persons taking cars on hire intermittently as occasion requires on an hourly, daily, weekly or other short - term basis.

  (7)   Paragraph   (6)(b) does not apply if 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 the hiring of the car.


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