This details what vehicles are exempt for the FBT purposes.
FBT exempt vehicles include:
- certain commercial vehicles:
- Panel vans or utilities designed to carry a load of less than one tonne
- Other vehicles designed to carry a load of less than one tonne and which are not designed mainly to carry passengers (certain Dual cab utes may fall into this category, refer to When is a Dual Cab an exempt vehicle for further information.)
- Vehicles designed to carry a load of one tonne or more
- Vehicles designed to carry nine or more passengers
IMPORTANT NOTE: These vehicles are only exempt if:
- 1. There is no private use of the vehicle at any time; OR
- 2. The private use is restricted to home to work travel and other minor, infrequent and irregular private use.
A list of exempt vehicles has been published, please note this list is not 'all inclusive', is subject to change and should always be read in conjunction with the above information.