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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


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

December 2023


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