TR 2018/7
Fringe benefits tax — Employer obligations on private use of motor vehicles other than cars
FBT treatment of non-car vehicles + private use rules.
In plain English
This guide explains fringe benefits tax rules for employers when employees use motor vehicles, excluding cars, for private purposes.
This guidance from the ATO outlines employer obligations regarding fringe benefits tax. It covers private use of motor vehicles that aren't cars. It applies to businesses providing these vehicles to employees. The guidance was last reviewed in 2018.
Why it matters
If your business provides trucks, motorcycles, or other non-car vehicles for employee use, understand your FBT obligations. This guidance helps you correctly calculate and report any fringe benefits.
AI-assisted summary, grounded in the source link below. Generated 2026-05-23 via gemma3:12b.
Issuing regulator
ATO →Topics
Source: https://www.ato.gov.au. Rules Mate indexes + summarises; always verify against the regulator's live publication.