Record keeping requirements
You're not required to keep special records to be eligible for this exemption. However, you must be able to demonstrate the use of the vehicle meets the eligibility criteria at all times. This could be done by regularly comparing the opening and closing odometer readings of the vehicle with the total distance you expect the employee to travel between home and work during that particular period.
Alternatively, you may need more detailed records of the vehicle usage during the FBT year such as a valid log book together with opening and closing odometer readings.
This information explains when the use of certain motor vehicles is exempt from fringe benefits tax, and what types of vehicles may qualify for the exemption.