Hi- I am very confused as I've received conflicting advice. I have a notated lease in my name. I use the car privately not as a business car on a managed budget arrangement through my employer and there is a post tax payment so no FBT. I also use this vehicle to go to appointments for work occasionally and wanted to claim the kilometer method for this travel to meetings and appointments away from my normal workplace. It's not a car related expense, it's a work travel situation in my opinion. I've been told I can claim for this by ATO chat and also told no. Is someone able to clarify please what is correct? Many thanks
Hi @Lfrank
You definitely can't claim the cost of any work related use of your vehicle while it's still under a novated lease finance arrangement.
It's due to the way novated leases work. Under a novated lease arrangement your employer takes over your rights and obligations as lessee with the finance company. The deed of novation will have a clause that transfers the lease obligations back to you as lessee. This will occur on either termination of the lease or when you stop working with your employer. In summary, your employer is legally responsible for the car lease payments and they are making it available for your exclusive use.
The content of section 51AF of the ITAA means that you are not able to claim a tax deduction for expenses, whether by cents per km or otherwise, relating to a car provided to you under a novated lease.
RichATO
All replies
Hi @Lfrank
You definitely can't claim the cost of any work related use of your vehicle while it's still under a novated lease finance arrangement.
It's due to the way novated leases work. Under a novated lease arrangement your employer takes over your rights and obligations as lessee with the finance company. The deed of novation will have a clause that transfers the lease obligations back to you as lessee. This will occur on either termination of the lease or when you stop working with your employer. In summary, your employer is legally responsible for the car lease payments and they are making it available for your exclusive use.
The content of section 51AF of the ITAA means that you are not able to claim a tax deduction for expenses, whether by cents per km or otherwise, relating to a car provided to you under a novated lease.
RichATO