Employers can provide certain electric cars to employees (or their associates) without paying FBT, if these conditions are met:

      The benefit is for a current employee or their associate.

      The vehicle is a zero or low emissions vehicle when provided. Note: From 1 April 2025, plug-in hybrids won’t qualify (except under transitional rules).

      The benefit is provided on or after 1 July 2022.

      The car was first purchased new and first used on or after 1 July 2022 (second-hand can qualify if originally bought new after this date).

      No luxury car tax applied before the benefit was given — meaning the original sale price was below the fuel-efficient car threshold ($91,387 for 2025).

Please contact us directly if you need any help with this.

(Source: Information extract from The NTAA's 2025 Tax Accelerator Series)