A-Z index

FBT for cars

Car fringe benefits
Employers may be providing a car fringe benefit if they make available a car they own or lease to an employee for their private use.
Deductions for motor vehicle expenses
As a business owner, you can claim a tax deduction for expenses for motor vehicles – cars and certain other vehicles – used in running your business.
FBT
Fringe benefits tax rates and thresholds for employers for the 2017–18 to 2019–20 FBT years.
FBT - car
The fringe benefits tax (FBT) car calculator helps employers calculate the taxable value of a car fringe benefit using either the statutory formula method or the operating cost method.
FBT - pooled or shared car reporting exclusion
Outline of the conditions that must apply for car fringe benefits arising from the use of a pooled or shared car to be excluded from the fringe benefits tax reporting requirements.
Fringe Benefits Tax - Exempt Motor Vehicles
Explains when the use of certain motor vehicles is exempt from fringe benefits tax, and what types of vehicles may qualify for the exemption.