Buying a New Vehicle? Fringe Benefits Tax - Exempt Motor Vehicles

If your business is looking to buy a commercial vehicle and its private use by employees will be limited to travel between home and work, travel that is incidental to travel in the course of duties of employment, and any non-work related use will be minor, infrequent and irregular (e.g. occassional use of the vehicle to remove domestic rubbish), you should aim to buy a vehicle from one off the below lists. 

Generally speaking, a liability for FBT arises where an employer's motor vehicle is used by an employee for private purposes or is available for the private use of an employee (including home to work travel). However, this does not apply to vehicles meeting requirements in relation to load carrying capacity versus passenger carrying capacity etc. where the private use by employees is limited to certain work-related travel and non-work-related use that is minor, infrequent and irregular. The vehicles on the below lists have been checked by the Tax Office and meet the exemption.

Selection of one of the below vehicles (if possible) will generally produce a better tax outcome. Please contact us to discuss the specifics of this further.

Each category lists eligible vehicles by the year they were first manufactured. So if you are looking at buying a 2012 vehicle, but that model was first released in 2007, you would find it under the 2007 category.



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