Advice under development – FBT issues

We are developing advice and guidance on the following FBT issues.

On this page

• [4038] Car parking fringe benefits [updated]
• [4054] Fringe benefits tax and electric vehicles

[4038] Car parking fringe benefits

Title

Update to Chapter 16 of the Fringe benefits tax – a guide for employers

Purpose

The draft update to Chapter 16 – Car parking fringe benefits will be finalised to provide practical guidance on the application of the car parking fringe benefits tax law, including the meanings of 'commercial parking station' and 'primary place of employment', to complement Taxation Ruling TR 2021/2.

Expected completion date

May 2023

Contact

PAGSEO@ato.gov.au

[4054] Fringe benefits tax and electric vehicles

Title

Final Practical Compliance Guideline

Electric vehicle home-charging rate: calculating electricity costs when charging a zero or low emissions vehicle at an employee's or individual's home

Purpose

This Guideline considers both fringe benefits tax and income tax issues and provides a methodology to enable users of electric vehicles to determine an approximate cost for the electricity when charging an electric vehicle at home.

Expected completion date

To be advised

Comments

Draft PCG 2023/D1 published on 31 March 2023. Comments period closes on 26 May 2023.

Contact

PAGSEO@ato.gov.au