• Eligible vehicles

    Vehicle Type

    Requirements

    Find out more

    Taxi

    Taxis qualify for the work-related use exemption if they are owned or leased and designed to carry a load of less than one tonne and fewer than 9 passengers.

    See subsection 8(2) and 47(6) Fringe Benefits Tax Assessment Act 1986.

    Panel van – solid rigid-bodied, non-articulated car, smaller than a truck, without rear side windows.

    Panel vans qualify for the work-related use exemption.

    See subsection 8(2) and 47(6) Fringe Benefits Tax Assessment Act 1986.

    Single cab utes.

    Single cab utility trucks qualify for the exemption.

    See subsection 8(2) and 47(6) Fringe Benefits Tax Assessment Act 1986.

    Dual cab utes – different from conventional goods vehicles with extra seats behind the driver and front passenger. They also share a common chassis which can fit a single or dual passenger cab and alternate tray section.

    Dual cabs qualify for the work-related use exemption only if they are not designed for the principal purpose of carrying passengers.

    For an explanation on how to work out if a dual cab is eligible for the exemption, refer to MT 2024 Fringe benefits tax: dual cab vehicles eligibility for exemption where private use is limited to certain work-related travel.

    Four-wheel drive vehicles (other than utilities and dual cabs).

    Four-wheel drive vehicles qualify for the work-related use exemption if they are designed to:

    • carry a load of one tonne or more, or
    • more than eight passengers, or
    • are not designed for the principal purpose of carrying passengers.

    Examples of factors to consider when deciding whether a four-wheel drive vehicles (other than a utility or dual cab) is not designed for the principal purpose of carrying passengers are included in TD 94/19 being:

    • the appearance and presentation of the vehicle
    • any relevant promotional literature
    • the emphasis evident in marketing
    • the vehicle's specification
    • load carrying capacity
    • passenger carrying capacity

    Modified vehicles

    Modified vehicles qualify for the work-related use exemption if, for the entire FBT year when the car is provided:

    • A modification/ alteration permanently affect the inherent design of the vehicle, eg hearses.

    See MT 2033 Fringe benefits tax: application of sub-section 8(2) exemption to modified cars.

    Other road vehicles

    Other road vehicles qualify for the work-related used exemption if they are designed to:

    • Carry a load of one tonne or more, or
    • More than eight passengers.

    See subsection 8(2) and 47(6) Fringe Benefits Tax Assessment Act 1986.

    See also:

      Last modified: 28 Jun 2016QC 21311