I currently have a novated lease of car manged by my employer's external salary packaged provider and this vehicle is 100% used by my spouse. I understand that any business related trips in this car is not tax deductible due to the operations of Section 51AF of the Income Tax Assessment Act 1936.
I also have my own private car which I receive a set annual allowance from my employer paid weekly via payroll and this amount is taxed under the PAYG system and is recorded on my income statement.
My private car meets the definition of a car as it carry's a load less than 1 tonne and few than nine passengers.
For this private car, can I claim a tax deduction for business journeys undertaken?