FBT Q&A ‘ Provision of vehicle to two staff members

When does the provision of a car to two staff members qualify for the FBT reporting exemption?

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We provided a small car for two employees during the FBT year as follows:

  • Employee 1 – From 1/4/16 to 20/11/16, the car is exclusively allocated to the employee for operational use during the day and driven home at night.
  • Employee 2 – From 21/11/16 to 31/3/17, the car is allocated to the general car pool for operational use during the day and Employee 2 drives the vehicle home at night.

Will this qualify as a pooled or shared car for the purposes of the reporting exclusion?


Based on the facts you have presented, the car will be a pooled car and therefore it will not be required to be reported on either employee’s payment summary.

There has been private use of the vehicle by two employees during the FBT year at the employer’s direction and therefore the conditions for the reporting exclusion are satisfied.

Disclaimer: This article is based upon information available as at the time of publishing and may be subject to change.