Section 1157C — Social Security Act 1991: Car benefits

(1) A person (the employee) receives a car benefit if: (a) a car held by another person (the provider): (i) is applied to a private use by the employee or an associate of the employee; or (ii) is taken under subsection (2), (3) or (4) to be available for the private use of the employee or an associate of the employee; and (b) either: (i) the provider is the employer, or an associate of the employer, of the employee; or (ii) the car is applied or available in that way under an arrangement between: (A) the provider or another person; and (B) the employer or an associate of the employer. (2) A car is taken, for the purposes of subsection (1), to be available at a particular time for the private use of the employee or an associate of the employee if: (a) the car is held by a person who is: (i) the employer; or (ii) an associate of the employer; or (iii) some other person with whom, or in respect of whom, the employer or associate has an arrangement relating to the use or availability of the car; and (b) the car is garaged or kept at or near a place of residence of the employee or of an associate of the employee. (3) A car is taken, for the purposes of subsection (1), to be available at a particular time for the private use of the employee or an associate of the employee if: (a) the car is held by a person who is: (i) the employer; or (ii) an associate of the employer; or (iii) some other person with whom, or in respect of whom, the employer or associate has an arrangement relating to the use or availability of the car; and (b) the car is not at business premises of: (i) the employer; or (ii) an associate of the employer; or (iii) some other person with whom, or in respect of whom, the employer or associate has an arrangement relating to the use or availability of the car; and (c) either: (i) the employee is entitled to apply the car to a private use at that time; or (ii) the employee is not performing the duties of his or her employment at that time and has custody or control of the car; or (iii) an associate of the employee is entitled to use the car at that time; or (iv) an associate of the employee has custody or control of the car at that time. (4) For the purposes of subsection (3), if a prohibition on the use of a car, or on the application of a car for a private use, by a person is not consistently enforced, the person is taken to be entitled to use the car, or to apply the car to a private use, despite the prohibition. (5) For the purposes of this section, a car that is let on hire to a person under a hire-purchase agreement is taken: (a) to have been purchased by the person at the time when the person first took the car on hire; and (b) to have been owned by the person at all material times. (6) A reference in this Part to a car held by a person (the provider) does not include a reference to: (a) a taxi let on hire to the provider; or (b) a car let on hire to the provider under an agreement of a kind that is ordinarily entered into by persons taking cars on hire intermittently as occasion requires on an hourly, daily, weekly or other short-term basis. (7) Paragraph (6)(b) does not apply if the car has been or may reasonably be expected to be on hire under successive agreements of a kind that result in substantial continuity of the hiring of the car.