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
The deductions you can claim for motor vehicle expenses depends on your business structure, the type of vehicle, and how the vehicle is used.
Fringe benefits tax (FBT) rates and thresholds 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.