Introduction
- a list of chapters that comprise the guide with links to each
- the definition of key terms used throughout the guide
- the primary fringe benefits tax (FBT) legislative references referred to throughout the guide.
A table of any major changes and updates made at each review can be found within each chapter.
There are circumstances in which private use of a car may be exempt from FBT.
An employee’s private use of a taxi, panel van or a utility designed to carry less than one tonne, or any other road vehicle designed to carry a load of less than one tonne (that is, one not designed principally to carry passengers) is exempt if their private use of such a vehicle is limited to:
- travel between home and work
- travel that is incidental to travel in the course of performing employment-related duties
- non-work-related use that is minor, infrequent and irregular – for example, occasional use of the vehicle to remove domestic rubbish.