PR 2023/19 - Fringe benefits tax consequences for employers under an Origin electric vehicle subscription agreement

What this Ruling is about 1. This Ruling sets out the fringe benefits tax (FBT) consequences for an employer (Employer) of an employee (Employee) to whom Origin Energy Electricity Limited (Origin) provides an Electric Vehicle (EV) on a subscription basis under the terms and conditions of an Electric Vehicle Subscription Agreement (Subscription Agreement). 2. All...