FBT – travel by motor vehicle between home and work - fact sheet

This fact sheet accompanies IS 25/02, which considers when travel between home and work in an employer-provided motor vehicle is a fringe benefit subject to fringe benefit tax. It does not consider the tax treatment that applies when an employer helps cover the cost of travel between home and work in the employee’s privately owned motor vehicle. For cross-references to information on employer allowances and employer-supplied fuel charge cards, see IS 25/02 at [14].