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Notes Online Home 2023 FBT What’s new for FBT in 2023
ATO confirms FBT savings for salary packaged cars stored on business premises
In this section of the seminar notes we provide the ATO confirmation of FBT savings for salary packaged cars stored on business premises. More specifically:
- When does a car parked on an employer’s business premises give rise to a car fringe benefit?
- ATO provides guidance on whether a salary packaged car is being ‘applied to a private use’?
- What FBT savings can be achieved if a salary packaged car is not ‘applied’ to a ‘private use’?