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  • Advice under development – FBT issues

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

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    [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

    Last modified: 08 May 2023QC 50318