FBT on cars, other vehicles, parking and tolls

How FBT applies to cars, private versus business use, car leasing, and calculating the value of a car fringe benefit.

Your employee's limited private use of a ute, van or other eligible vehicle may be exempt from FBT.

You don't need to pay fringe benefits tax (FBT) on eligible electric cars and associated car expenses.

FBT on car parking, exemptions for small businesses and disabilities, how to calculate taxable value.

Find out when FBT applies to road and bridge tolls, and work out the taxable value of tolls.

How FBT exemptions apply to plug-in hybrid electric vehicles (PHEVs) from 1 April 2025.