Section 51AF — Income Tax Assessment Act 1936: Car expenses incurred by employee

(1) Where: (a) during a particular period, an employer provides a car for the exclusive use of a person who is, or of persons any of whom is, an employee of the employer or a relative of such an employee; and (b) at any time during that period, the employee or a relative of the employee is entitled to use the car for private purposes; a deduction is not allowable under this Act in respect of a car expense that relates to the car and: (c) is incurred by the employee during that period; or (d) is incurred by the employee and is wholly or partly attributable to that period. (2) In this section: car has the meaning given by section 995-1 of the Income Tax Assessment Act 1997, but does not include a car covered by section 28-165 of that Act. car expense has the meaning given by section 28-13 of the Income Tax Assessment Act 1997, but does not include a car expense covered by section 28-165 of that Act. employee means a person who receives, or is entitled to receive, work and income support related withholding payments and benefits. employer means a person who pays or is liable to pay work and income support related withholding payments and benefits, and includes: (a) in the case of an unincorporate body of persons other than a partnership—the manager or other principal officer of that body; and (b) in the case of a partnership—each partner; and (c) an Australian government agency as defined in subsection 995-1(1) of the Income Tax Assessment Act 1997.