Tax and Motor Vehicles (Including Electric Vehicles)
Overview
Learn how to avoid the ATO spotlight by joining us to understand the tax implications of motor vehicle usage
More than $7.2 billion is claimed by taxpayers in relation to work-related car expenses every year. As a result, the ATO has put car claims at the forefront of its compliance efforts in recent years, a focus that will continue in Tax Time 2026.
This session gives a “one-stop shop” overview of the income tax, FBT and GST impacts of owning and using a motor vehicle in a job or business, including electric and hybrid vehicles. Illustrated with a detailed examination of the relevant law and cases, as well as practical examples, this session will provide practitioners with all they need to confidently deal with client motor vehicle claims and queries.
Amongst the issues to be covered are the following:
- When can deductions be claimed for motor car use?
- An overview of the cents per kilometre and logbook methods.
- Tax treatment of electric and plug-in hybrid vehicles
- What is a car for tax purposes? Which vehicles are not cars and how are they treated for tax?
- Record keeping for car use.
- Depreciation for motor vehicles.
- Expensive car limit – how it applies to income tax deductions and GST.
- Ride-sourcing drivers – how the rules apply to drivers for Uber and other similar services.
- Salary sacrifice arrangements.
- FBT and motor vehicles, including electric and plug-in hybrid vehicles
Learning Outcomes:
Participants will gain an in-depth understanding of how tax law applies to motor vehicle ownership and use, how to advise clients and what planning can be done now or in the future to get the best tax outcomes for clients.
Suited to:
Ideal for tax practitioners, accountants and other professionals with individual and small business clients who use motor vehicles as part of their employment or business.
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
Course syllabus
3 lessons
- Video – Tax and Motor Vehicles (Including Electric Vehicles)Video
- Feedback Survey QuestionsSurvey
- Knowledge QuizTest
Your presenter
Mark ChapmanH&R Block
is the author of Life and Taxes: A Look At Life Through Tax and has edited and updated the second, through to the eighth, editions of Australian Practical Tax Examples, published between 2019 and 2025 by Wolters Kluwer CCH Australia.
He has over 30 years experience as a tax professional in both the UK and Australia, specialising in tax for small business and individuals. He is a fellow of the Institute of Chartered Accountants in England and Wales, a fellow of CPA Australia and a member of the Chartered Institute of Taxation. He holds a Masters of Taxation Law with the University of New South Wales.
Since 2015, Mark has been Director of Tax Communications with H&R Block Australia. He writes regularly on tax issues for numerous media outlets and presents on topical tax topics at seminars and other events. He broadcasts frequently on radio and television and writes a regular column for Money Magazine and Yahoo7 Finance. As a tax practitioner in the UK, he occupied a number of senior positions before moving to Australia in 2007 to join the Australian Taxation Office (ATO) as a senior director.