MT 2033 - Fringe benefits tax : application of sub-section 8(2) exemption to modified cars

PREAMBLE Generally, a taxable car benefit arises for FBT purposes where an employer's car is used by an employee or associate for private purposes or is available for their private use. As detailed in Ruling MT 2027, travel between an employee's residence and place of employment would ordinarily constitute private use for these purposes. 2....