Here you will find:

  • 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.

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