4Car benefits

4 Car benefits

(1) An employee receives a car benefit if:

(a) a car under the control of another person (in this Part called the provider):

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

(ii) is taken under subclause (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 another person acting for the employer or associate; 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 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 under the control of a person who is:

(iii) another person with or for 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 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:

(iii) another person with or for 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:

(iii) some other person with or for 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 control of the car at that time.

(4) For the purposes of subclause (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 clause, 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 when the person first took the car on hire; and