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  • FBT on cars, other vehicles, parking and tolls

    How FBT applies to cars, other motor vehicles, electric cars, car leasing, car parking and road tolls.

    Cars and FBT
    How FBT applies to cars, private versus business use, car leasing, and calculating the value of a car fringe benefit.

    Exempt use of eligible vehicles
    Your employee's limited private use of a ute, van or other eligible vehicle may be exempt from FBT.

    Electric cars exemption
    From 1 July 2022 employers do not pay FBT on eligible electric cars and associated car expenses.

    Car parking and FBT
    FBT on car parking, exemptions for small businesses and disabilities, how to calculate taxable value.

    Road and bridge tolls and FBT
    Find out when FBT applies to road and bridge tolls, and work out the taxable value of tolls.

    Last modified: 12 Jan 2023QC 71125