AUSTUDY Regulations
5Exempt car benefits
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5 Exempt car benefits
(1) A car benefit provided in respect of the employment of the employee is an exempt car benefit if:
(a) the car is:
(i) a taxi, panel van or utility truck; or
(ii) any other road vehicle designed to carry a load of less than 1 tonne (other than a vehicle designed for the principal purpose of carrying passengers); and
(b) the only private use of the car at a time when the benefit was provided was:
(i) work-related travel of the employee; or
(ii) other minor, infrequent and irregular private use by the employee or an associate of the employee.
(2) A car benefit provided as a result of the employment of the employee is an exempt car benefit if the car was unregistered when the car was under the control of the employee.
Division 3 Value of a car benefit