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  • Private use of exempt motor vehicles for FBT

    We have released a draft practical guideline on the private use of eligible motor vehicles by employees. Where private use of these vehicles by your employees is limited, some fringe benefits tax (FBT) car-related exemptions may apply.

    The guideline explains when the Commissioner will not apply compliance resources to determine if the private travel was limited to travel:

    • between employees' home and workplace; and
    • that is minor, infrequent and irregular

    for the purposes of the car-related FBT exemptions.

    You are invited to comment on the guideline by Friday 9 February 2018.

    When finalised, this guideline will apply from the 2018 FBT year and onwards.

    See more:

      Last modified: 08 Jan 2018QC 54191