PCG 2024/2 - Electric vehicle home charging rate - calculating electricity costs when a vehicle is charged at an employee's or individual's home

What this Guideline is about 1. With the use of zero emissions vehicles (electric vehicles) on the rise in Australia, employers with fringe benefits tax (FBT) obligations and individual taxpayers (individuals) who incur work-related car and motor vehicle expenses are faced with the compliance challenge of calculating electricity costs incurred when charging electric vehicles at residential...