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Learn moreAustralia: Revised fringe benefits tax exemptions for plug-in hybrid vehicles effective April 2025
Vehicles exempt before April 2025 can still qualify for exemption
The Australian Taxation Office (ATO) on October 7, 2024, released updated guidance providing that as of April 1, 2025, plug-in hybrid vehicles (PHEVs) will no longer qualify as zero or low emissions vehicles for purposes of fringe benefits tax (FBT) exemptions. However, employers can still apply the exemption if:
- The PHEV was exempt from FBT before April 1, 2025
- There is a financially binding commitment to continue providing private use of the vehicle to an employee or their associate on and after April 1, 2025
The ATO specifies that any changes to a pre-existing commitment made on or after April 1, 2025, will result in the loss of the FBT exemption for the PHEV from the date of the new commitment.
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