15EGoods for use as part of a car remuneration package

#### 15E Goods for use as part of a car remuneration package (1) This section sets out the 2 circumstances in which goods are taken to be used, or for use, by a person as part of a car remuneration package. Circumstance 1—cars (2) Goods are used, or are for use, by a person as part of a car remuneration package if: (a) the goods are a car; and (b) the person uses, or proposes to use, the car, to any extent, to provide car benefits to any or all of the following: (i) an employee of the person; (ii) an associate of an employee referred to in subparagraph (i); (iii) an employee of an associate of the person; (iv) an associate of an employee referred to in subparagraph (iii). Circumstance 2—parts or accessories for cars (3) Goods are for use by a person as part of a car remuneration package if: (a) the goods are parts or accessories for a car; and (b) the car is used, or is for use, by the person as part of a car remuneration package; and (c) an assessable dealing with the car occurred, or will occur, after the commencement of this section. Modifications of fringe benefits tax rules (4) For the purposes of this section, the following assumptions are to be made about the Fringe Benefits Tax Assessment Act 1986: (a) it is to be assumed that the application of a car to a private use, or the availability of a car for private use, does not give rise to a car benefit if the application or availability, as the case may be: (i) related exclusively to work‑related travel of the employee concerned; or (ii) was minor, infrequent and irregular; (b) it is to be assumed that motor cycles and similar vehicles were not excluded from the definition of car in subsection 136(1) of that Act; (c) it is to be assumed that paragraphs (d) and (e) of the definition of employer in subsection 136(1) of that Act had not been enacted. Note 1: Paragraph (d) excludes the Commonwealth from the definition of employer. Note 2: Paragraph (e) excludes an authority of the Commonwealth that cannot, by a law of the Commonwealth, be made liable to taxation by the Commonwealth, from the definition of employer. Members of local governing bodies not excluded (5) For the purposes of this section, the meaning of an expression used in the Fringe Benefits Tax Assessment Act 1986 is to be determined as if paragraph (pa) of the definition of salary or wages in subsection 221A(1) of the Income Tax Assessment Act 1936 had not been enacted. > Note: Paragraph (pa) excludes remuneration or allowances paid to members of certain local governing bodies from the definition of salary or wages. Definitions (6) In this section: > application to private use, in relation to a car, has the same meaning as in the Fringe Benefits Tax Assessment Act 1986. > Associate has the same meaning as in the Fringe Benefits Tax Assessment Act 1986. > Availability for private use, in relation to a car, has the same meaning as in the Fringe Benefits Tax Assessment Act 1986. > Car has the same meaning as in the Fringe Benefits Tax Assessment Act 1986. > Car benefit has the same meaning as in the Fringe Benefits Tax Assessment Act 1986. > Employee has the same meaning as in the Fringe Benefits Tax Assessment Act 1986. > Work‑related travel has the same meaning as in the Fringe Benefits Tax Assessment Act 1986.