FBT 2026 – Motor Vehicles including Electric Vehicles

Everything you need to know about 2026 FBT reporting for Motor Vehicles including Electric Vehicles and Utes, and how to avoid an ATO FBT Audit.

Motor Vehicles represent the biggest FBT risk area for employers and the easiest FBT audit target for the ATO.

Whilst the FBT exemption on Electric Vehicles has been in positively in the spotlight, employers must pay careful attention to all Motor Vehicles, owned, leased or otherwise provided, and the FBT requirements. This includes claiming exemption, base value calculation, valuation options, how to define car expenses, home garaging, claiming days unavailable, pooled & shared car exclusion and payment summary reporting.

In particular SME’s are “ripe for the audit pickings” when the SME is not registered for FBT but owns or leases motor vehicles. The ATO has a particular audit focus on Motor Vehicles with a value greater than $10,000 ranging from Sedans, Luxury Vehicles and Utes. Included in this ATO focus is ensuring past employee reportable amounts have been correctly reported.

Case studies will be used to highlight the FBT reporting outcomes and the challenges faced by employers.

The session is primarily a technical analysis supported by practical case studies.

Learning Outcomes:

We will cover the current areas of ATO concern including the safe harbour rules, logbook, pooled cars and claiming exemption for tool of trade and work related vehicles.

Attendees will be given an understanding of the key areas to focus on for managing FBT, fleet planning strategies and policy implementation.

In particular attendees will be provided with:

• An understanding of Electric vehicles (including Plug-In Hybrid) and when they are eligible for exemption, including second hand Electric vehicles
• The Reportable Fringe Benefit requirement for all motor vehicle benefits and particularly Electric Vehicles
• A clear understanding of the FBT implications for Novated Leases, Operating Leases and Associate Leases;
• A clear understanding of the current motor vehicle FBT rules as they apply to cars, pooled vehicles, utility vehicles and tool of trade vehicles – both under 1 tonne and over 1 tonne;
• The latest guidance on motor vehicle modifications and impact on carrying capacity
• Particular focus on the safe harbour rules as announced in PCG 2018/3;
• An analysis of the statutory formula method and operating cost method;
• An explanation of the requirements for a valid logbook;
• Logbooks, who’s at risk and why;
• Analysis of the current areas of ATO audit focus on motor vehicles;
• Areas of concern raised by the ATO in relation to motor vehicles;
• Case studies of recent ATO reviews and outcomes; and
• A summary of the common errors and dispel the many myths.

This session is suited to those in practice or in-house roles, from beginners to advanced.

Suited to:

This session is suited to all Employer types who provide private use of Motor Vehicles to employees, including Corporates, SME’s, Charities, Not for Profits and Local, State and Federal Government and Accounting firms.

FBT Return preparers and reviewers, including Accountants, Tax Accountants, Financial Accountants, Finance Managers, Tax Agents, Tax Practitioners and their teams.

This On Demand recording Includes: 

• Recording of the Live Webinar, which can be viewed multiple times, for as long as required 
• Presenters contact details for follow up questions 
• CPD Quiz
• CPD Certificate 
• CPD Report – Logged automatically 
• PowerPoint Presentation
• Verbatim Transcript, with Searchability
• Supporting Documentation