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.
Fringe benefits tax (FBT) rates and thresholds for employers for the 2018–19 to 2022–23 FBT years. An FBT rate of 47% applies across these years.
FBT - car
The Fringe benefits tax (FBT) car calculator is designed to help employers calculate the taxable value and FBT payable of a car fringe benefit.
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.