This information explains when the use of certain motor vehicles is exempt from fringe benefits tax (FBT), and lists vehicles that may qualify for the exemption and vehicles that do not. This vehicle listing is updated quarterly.
The list was previously available as appendices to Miscellaneous Taxation Ruling MT 2024 but is not exhaustive. You will need to apply the information contained in MT 2024 in order to determine whether or not a vehicle is eligible for the exemption:
where that vehicle is manufactured during the years 2000–2004 as these years are not covered in these listings
or for any other year where the vehicle is not included.
Vehicles are listed by year of the first manufacture of each model, with that listed model continuing to be a vehicle that may qualify for exemption in subsequent years.
Vehicles included in the listing are not automatically exempt from FBT. You must meet the eligibility criteria for the exemption to apply.
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