Commonwealth Numbered Regulations

FRINGE BENEFITS TAX AMENDMENT REGULATIONS 2000 (NO. 4) 2000 NO. 251 - SCHEDULE 1

(regulation 3)

[1] After subregulation 3B (5)

insert

(5A)

The application of a car, by an employee, for travel between the employee's place of residence and a place where the employee is required to carry out the employee's duties is an excluded fringe benefit if:

(a)

the car is described in subsection 7 (2A) of the Act; and

(b)

the application of the car to a private use is taken to constitute a benefit within the meaning of subsection 7 (1) of the Act.

Note
Subsection 7 (2A) of the Act describes cars that are used by an ambulance service, a firefighting service or a police service, and that are marked and fitted for those uses.