Treasury Laws Amendment (Electric Car Discount) Act 2022 (86 of 2022)
Schedule 1 Electric car discount: exemptions from fringe benefits tax
Fringe Benefits Tax Assessment Act 1986
6 Subsection 136(1)
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).
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