• Vehicles commonly provided by Australian Government entities

    The following types of vehicles are commonly provided by Australian Government entities:

    • salary packaged vehicles
    • executive vehicle scheme (EVS) cars
    • pool cars
    • short-term hire cars hired from a fleet provider
    • cars hired from Comcar or a commercial car hire company
    • vehicles not defined as cars in the FBTAA
    • utilities designed to carry less than one tonne where the only private use is home-to-work and work-to-home travel
    • cars for use by an employee while the employee is on call
    • cars that are home-garaged because there is insufficient security on business premises.

    There are a number of better practices that entities could apply in managing the FBT processing and reporting for each of the commonly provided vehicle types.

      Last modified: 17 Jul 2012QC 21998