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INCOME TAX ASSESSMENT ACT 1936 - SECT 51AF Car expenses incurred by employee

INCOME TAX ASSESSMENT ACT 1936 - SECT 51AF

Car expenses incurred by employee

  (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.

  (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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