MT 2034 - Fringe benefits tax : private use of motor vehicles other than cars

PREAMBLE Under Division 2 of Part III of the Fringe Benefits Tax Assessment Act 1986 (the "Act") a liability for FBT arises where, broadly, an employer's car is used by an employee or associate for private purposes or is available for their private use. 2. The purpose of this ruling is to detail when the...