Fringe Benefits Tax Assessment Act 1986
(a) a car expense payment benefit;
(b) a car property benefit; or
(c) a car residual benefit;
in respect of a car, being a benefit that is attributable to a period when a car fringe benefit was provided, or would but for subsection 8(2) have been provided, in relation to the car, is an exempt benefit.53(2) [Application where motor vehicle residual fringe benefit]
Where the provision or use of a motor vehicle would, but for subsection 47(6) , be a residual fringe benefit in relation to a period in a year of tax, subsection (1) applies in relation to the motor vehicle as if:
(a) the motor vehicle were a car; and
(b) a car fringe benefit were provided during that period in relation to the motor vehicle. 53(3) [Definitions]
In this section:
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