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FBT – Making a car available to employees for private use

If your not-for-profit owns or leases a car and makes it available to employees, volunteers or their associates for private use, you may have a fringe benefit tax (FBT) liability.

A car is considered available for private use if staff:

  • Use it, or are allowed to use it, for private purposes. For example, when they use the car to travel between work and home.
  • Store the car at their home – even if they do not have permission from you to use the car privately.

To view the ATO information in full, click here.

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