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
7 Application of amendments
(1) The amendments of the Fringe Benefits Tax Assessment Act 1986 made by this Schedule apply to benefits provided on or after 1 July 2022.
(2) Section 8A of the Fringe Benefits Tax Assessment Act 1986 applies to a car benefit only if the earliest time when a person both held and used the car was at or after the start of 1 July 2022.
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