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Advice under development – FBT issues

We are developing advice and guidance on the following FBT issue.

Last updated 4 December 2023

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[4054] Fringe benefits tax and electric vehicles

Title

Final Practical Compliance Guideline

Electric vehicle home-charging rate: calculating electricity costs when charging a zero or low emissions vehicle at an employee's or individual's home

Purpose

This Guideline considers both fringe benefits tax and income tax issues and provides a methodology to enable users of electric vehicles to determine an approximate cost for the electricity when charging an electric vehicle at home.

Expected completion date

December 2023

Comments

Draft PCG 2023/D1 published on 31 March 2023. Comments period closed on 26 May 2023.

Contact

PAGSEO@ato.gov.au

QC50318