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