PCG 2018/3 - Exempt car benefits and exempt residual benefits: compliance approach to determining private use of vehicles

What this Guideline is about 1. Generally, a fringe benefit arises where an employer makes a vehicle they hold available for the private use of its employee. However, under subsections 8(2) and 47(6) of the Fringe Benefits Tax Assessment Act 1986 (the car-related exemptions), a fringe benefit is an exempt benefit where the private use of eligible...