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