FBT – travel by motor vehicle between home and work

This interpretation statement considers when employer-provided travel by motor vehicle between home and work is a fringe benefit subject to FBT.

Replaces Publications

Related Publications

Title	Type	Date
FBT – travel by motor vehicle between home and work - fact sheet	Fact sheets	January 2025
Income tax – deducting costs of travel by motor vehicle between home and work	Interpretation statements	January 2025
Income tax – deducting costs of travel by motor vehicle between home and work - fact sheet	Fact sheets	January 2025

IS 25/02

Interpretation statements / 2025

Reference

IS 25/02

Issued

15 Jan 2025