53Motor vehicle fringe benefit fuel etc. to be exempt in certain cases

#### 53 Motor vehicle fringe benefit fuel etc. to be exempt in certain cases (1) For the purposes of this Act: (a) a car expense payment benefit; (b) a car property benefit; or (c) a car residual benefit; in respect of a car, being a benefit that is attributable to a period when a car fringe benefit was provided, or would but for subsection 8(2) or section 8A have been provided, in relation to the car, is an exempt benefit. (2) Where the provision or use of a motor vehicle would, but for subsection 47(6), be a residual fringe benefit in relation to a period in a year of tax, subsection (1) applies in relation to the motor vehicle as if: (a) the motor vehicle were a car; and (b) a car fringe benefit were provided during that period in relation to the motor vehicle. (3) In this section: > car expense payment benefit means an expense payment benefit where the recipients expenditure is a car expense. > car property benefit means a property benefit where, if the recipient had incurred expenditure in respect of the provision of the recipients property, that expenditure would have been a car expense. > car residual benefit means a residual benefit where, if the recipient had incurred expenditure in respect of the provision of the recipients benefit, that expenditure would have been a car expense.