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Ruling
Subject: Emergency vehicle
Question 1
Is this vehicle provided to employees of the employer considered to be exempt from private use under subsection 7(2A) of the Fringe Benefits Tax Assessment Act 1986?
Answer
No
This ruling applies for the following periods:
1 April 2012 to 31 March 2016
The scheme commences on:
1 April 2012
Relevant facts and circumstances
The employer provides cars marked with 'the employer's name' to some of its employees.
These employees take the vehicle home after work.
The employees are required to keep log books.
The employee's duties may be considered itinerant.
Relevant legislative provisions
Fringe Benefits Tax Assessment Act 1986 Section7
Fringe Benefits Tax Assessment Act 1986 Subsection 7(1)
Fringe Benefits Tax Assessment Act 1986 Subsection 7(2A)
Fringe Benefits Tax Assessment Act 1986 Section 10
Fringe Benefits Tax Assessment Act 1986 Subsection 136(1)
Reasons for decision
Subsection 7(2A) of the Fringe Benefits Assessment Act 1986 was intended for certain types of entities: an ambulance service, a fire fighting service or a police service.
The employer is not one of those entities and therefore cannot access this exemption.