Commonwealth Consolidated Acts

SOCIAL SECURITY ACT 1991 - SECT 1157C

             (1)  A person (the employee ) receives a car benefit if:

                     (a)  a car held by another person (the provider ):

                              (i)  is applied to a private use by the employee or an associate of the employee; or

                             (ii)  is taken under subsection (2), (3) or (4) to be available for the private use of the employee or an associate of the employee; and

                     (b)  either:

                              (i)  the provider is the employer, or an associate of the employer, of the employee; or

                             (ii)  the car is applied or available in that way under an arrangement between:

                                        (A)  the provider or another person; and

                                        (B)  the employer or an associate of the employer.

             (2)  A car is taken, for the purposes of subsection (1), to be available at a particular time for the private use of the employee or an associate of the employee if:

                     (a)  the car is held by a person who is:

                              (i)  the employer; or

                             (ii)  an associate of the employer; or

                            (iii)  some other person with whom, or in respect of whom, the employer or associate has an arrangement relating to the use or availability of the car; and

                     (b)  the car is garaged or kept at or near a place of residence of the employee or of an associate of the employee.

             (3)  A car is taken, for the purposes of subsection (1), to be available at a particular time for the private use of the employee or an associate of the employee if:

                     (a)  the car is held by a person who is:

                              (i)  the employer; or

                             (ii)  an associate of the employer; or

                            (iii)  some other person with whom, or in respect of whom, the employer or associate has an arrangement relating to the use or availability of the car; and

                     (b)  the car is not at business premises of:

                              (i)  the employer; or

                             (ii)  an associate of the employer; or

                            (iii)  some other person with whom, or in respect of whom, the employer or associate has an arrangement relating to the use or availability of the car; and

                     (c)  either:

                              (i)  the employee is entitled to apply the car to a private use at that time; or

                             (ii)  the employee is not performing the duties of his or her employment at that time and has custody or control of the car; or

                            (iii)  an associate of the employee is entitled to use the car at that time; or

                            (iv)  an associate of the employee has custody or control of the car at that time.

             (4)  For the purposes of subsection (3), if a prohibition on the use of a car, or on the application of a car for a private use, by a person is not consistently enforced, the person is taken to be entitled to use the car, or to apply the car to a private use, despite the prohibition.

             (5)  For the purposes of this section, a car that is let on hire to a person under a hire‑purchase agreement is taken:

                     (a)  to have been purchased by the person at the time when the person first took the car on hire; and

                     (b)  to have been owned by the person at all material times.

             (6)  A reference in this Part to a car held by a person (the provider ) does not include a reference to:

                     (a)  a taxi let on hire to the provider; or

                     (b)  a car let on hire to the provider under an agreement of a kind that is ordinarily entered into by persons taking cars on hire intermittently as occasion requires on an hourly, daily, weekly or other short‑term basis.

             (7)  Paragraph (6)(b) does not apply if the car has been or may reasonably be expected to be on hire under successive agreements of a kind that result in substantial continuity of the hiring of the car.