1.

The * car was:

(a) a panel van or utility truck; or

(b) any other road vehicle designed to carry a load of less than 1 tonne (other than a vehicle designed principally to carry passengers); or

You used the car only in one or more of the following ways:

(a) in the course of producing your assessable income;

(b) to go between your residence and a place where you use the car in the course of producing your assessable income;

(c) by providing the car to someone else to drive between his or her residence and a place where the car is used in the course of producing your assessable income;

(c) a taxi.

(d) for the purpose of travel that is incidental to using the car in the course of producing your assessable income;

(e) for your own or someone else's private use that was minor, infrequent and irregular.

2.

The * car was part of the * trading stock of a * business of selling cars that you carried on.

You used the car in the course of the business.

3.

The * car was any type of car.

You let the car on lease or hire in the course of a * business of letting cars on lease or hire that you carry on.

4.

The * car was any type of car.

As an employer, you provided the car for the exclusive use of one or more of the following:

(a) your employees;

(b) their * relatives;

in circumstances where one or more of them was entitled to use the car for private purposes.

Note:   This Subdivision also applies to entities that are not employers, but pay (or are liable to pay) withholding payments covered by subsection   28 - 185(3).