Commonwealth Consolidated Acts Commonwealth Consolidated Acts For the purposes of the application of sections 19, 24,
44 and 52 in relation to a loan fringe benefit, expense payment fringe
benefit, property fringe benefit or residual fringe benefit, as the case
requires, the question whether a car is used by a person for the purposes of
producing assessable income shall be determined in the same manner as the
question whether property is used by a taxpayer for the purpose of producing
assessable income is determined under the Income Tax Assessment Act 1997 .