sec.13XDefinitions for sdiv 1

### sec.13X Definitions for sdiv 1 In this subdivision— averaging method means the method described in section 13ZB . averaging period see section 13ZD (1) . business journey means— a journey undertaken in a motor vehicle by a person, other than for applying the vehicle for a use that— is a private use; and if the person is paid a motor vehicle allowance for the use—results in a fringe benefit under the Fringe Benefits Assessment Act being provided by the employer; or a journey undertaken in a motor vehicle by a person in the course of producing assessable income of the person under the Income Tax Assessment Act 1936 (Cwlth) . business vehicle , of an employee, means a motor vehicle provided or maintained by the employee for undertaking business journeys. continuous recording method means the method described in section 13ZA . number of exempt kilometres see section 13Y (4) , definition K . relevant percentage see section 13ZB (4) . s 13X ins 2008 No. 16 s 9 - (a) a journey undertaken in a motor vehicle by a person, other than for applying the vehicle for a use that— (i) is a private use; and (ii) if the person is paid a motor vehicle allowance for the use—results in a fringe benefit under the Fringe Benefits Assessment Act being provided by the employer; or - (i) is a private use; and - (ii) if the person is paid a motor vehicle allowance for the use—results in a fringe benefit under the Fringe Benefits Assessment Act being provided by the employer; or - (b) a journey undertaken in a motor vehicle by a person in the course of producing assessable income of the person under the Income Tax Assessment Act 1936 (Cwlth) . - (i) is a private use; and - (ii) if the person is paid a motor vehicle allowance for the use—results in a fringe benefit under the Fringe Benefits Assessment Act being provided by the employer; or