This information explains when the use of certain motor vehicles is exempt from fringe benefits tax (FBT), and lists vehicles that qualify for the exemption and vehicles that do not.
The list was previously available as appendices to Miscellaneous Taxation Ruling MT 2024. For the years 2000–2004 which are not covered, it is necessary to apply the information contained within MT 2024 to determine whether or not a vehicle qualifies for exemption.
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