INCOME TAX ASSESSMENT ACT 1936

PART III - LIABILITY TO TAXATION  

Division 3 - Deductions  

Subdivision A - General  

SECTION 51AF   CAR EXPENSES INCURRED BY EMPLOYEE  

51AF(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.

51AF(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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