Identifying car fringe benefits

FBT Managers in Australian Government entities generally collect car fringe benefit data from fleet providers, salary packaging providers and/or the work areas that have records of cars that are home-garaged or otherwise used for private purposes.

The following checklist is designed to help entities determine whether they have adequate systems for the identification and reporting of car fringe benefits and associated RFBAs:

Indicators of better practice


Has the entity reviewed car fringe benefit data quarterly to determine whether systems for data collection are working effectively?


Has the entity reviewed the processes used by fleet management companies and salary packaging providers to gain assurance that the information they provide is correct?


Has the entity provided employees with the guidelines on the details that are expected to be included in log books?


Has the entity advised employees who are salary packaging cars that the operating cost method of calculating the benefit can only be used to reduce private use if an accurate log book is maintained?

If no log book is maintained, either the statutory formula method can be used, or the operating cost method can be used with a private use percentage of 100%.


Has the entity advised employees of the RFBA implications of home-garaging a car or otherwise using a car for private purposes?

    Last modified: 17 Jul 2012QC 21998