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  • Advice under development – FBT issues

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

    [4038] Car parking fringe benefits

    Title
    Addendum to TR 2021/2
    Fringe benefits tax: car parking benefits

    Purpose
    Following the decision by the Full Federal Court in Commissioner of Taxation v Virgin Australia Regional Airlines Pty Ltd [2021] FCAFC 209, Taxation Ruling TR 2021/2 will be amended to confirm the Commissioner’s views on the meaning of ‘primary place of employment’ for the purposes of the car parking benefit provisions in the Fringe Benefits Tax Assessment Act 1986.

    Expected completion
    February 2023

    Comments
    Draft update TR 2021/2DC1 issued on 2 November 2022. Comments period closed on 2 December 2022.

    Contact
    PAGSEO@ato.gov.au

    For more information, see Decision impact statement Commissioner of Taxation v Virgin Australia Regional Airlines Pty Ltd [2021] FCAFC 209.

    Title
    Update to Chapter 16 of the Fringe benefits tax – a guide for employers

    Purpose
    The draft update to Chapter 16 – Car parking fringe benefits will be finalised to provide practical guidance on the application of the car parking FBT law, including the meanings of 'commercial parking station' and 'primary place of employment', to complement Taxation Ruling TR 2021/2.

    Expected completion date
    April 2023

    Contact
    PAGSEO@ato.gov.au

    [4054] Fringe benefits tax and electric vehicles

    Title
    Draft Practical Compliance Guideline
    Electric vehicle home-charging rate: calculating electricity costs when charging a zero or low-emission vehicle at an employee's or individual's home

    Purpose
    This draft Guideline will provide 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
    February 2023

    Contact
    PAGSEO@ato.gov.au

    Last modified: 30 Jan 2023QC 50318