I read it differently.
The ATO:
- eligible new assets first held, first used or installed ready for use for a taxable purpose between 7.30pm AEDT on 6 October 2020 and 30 June 2023
First held or installed ready for use implies registered for use for a vehicle. "OR" is also operative - meaning one OR more of the 3 scenarios. Elsewhere in other ATO rules, the ATO deems the owner of an asset to be the 'holder" of the asset. As always check with accountant and follow their advice
see above but I suggest you need an accountant to confirm for you directly and also for your other question