Treasury Laws Amendment (Electric Car Discount) Act 2022 (86 of 2022)

Schedule 1 Electric car discount: exemptions from fringe benefits tax

Insert:

battery electric vehicle has the meaning given by subsection 8A(3).

hydrogen fuel cell electric vehicle has the meaning given by subsection 8A(4).

plug-in hybrid electric vehicle has the meaning given by subsection 8A(5).

zero or low emissions vehicle has the meaning given by subsection 8A(2).