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Categories: Help Me Comply

Dual Cab Utes And FBT

There is a common myth that dual cab utes are automatically exempt from FBT.

However, if an employer provides dual cab utes to staff to complete their duties and the vehicle is available for personal use, then the benefit may still be subject to FBT.

  1. an eligible vehicle, which means it is designed to carry:
    – a load of one tonne or more;
    – more than eight passengers (including the driver); or
    – a load under one tonne and not primarily designed for carrying passengers;
  2. used only for limited private use (i.e. minor, infrequent, and irregular), such as the occasional trip to the tip or helping a someone move house.

If a work dual cab ute doubles as the family taxi or is used for weekend personal trips, it is not exempt.

If an employee’s personal use does not meet both exemption conditions, the employer will be liable for FBT.

The information in this blog is intended only to provide a general overview and has not been prepared with a view to any particular situation or set of circumstances. It is not intended to be comprehensive nor does it constitute advice. While we attempt to ensure the information is current and accurate we do not guarantee its currency and accuracy. You should seek professional advice before acting or relying on any of the information in this blog as it may not be appropriate for your individual circumstances.

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