This section is relevant only to the second and third methods
described in section 21.1.
End of attention
In order to substantiate the percentage of business use of an
employee's car, the employee must provide a declaration to you and
it should be in the approved form for the type of benefit that you
Therefore, if you have provided:
- an expense payment fringe benefit, you would use the Expense
payment benefit declaration
- a loan fringe benefit, you would use the Loan fringe benefit
- a property fringe benefit, you would use the Property benefit
- a residual fringe benefit, you would use the Residual benefit
However, the information contained in the declaration
must be extended by the addition of either section B
or C (whichever is appropriate) as shown on the Employee's car
declaration. For a list of employee declarations, refer to Declarations.