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  • Private use of exempt motor vehicles for FBT

    8 January 2018

    If a car you own or lease is made available for the private use of your employee, you may be providing a car fringe benefit. There are some circumstances where use of the car may be exempt from fringe benefits tax (FBT).

    We have published a draft Practical compliance guideline on FBT car-related exemptions where you make an eligible vehicle available to your employee for their minimal private use.

    We invite your comments on the draft guideline by 9 February 2018.

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