FBT and Cars for the Northern Territory Government

Welcome to TaxEd’s  Motor Vehicles, Fringe Benefits Tax and Northern Territory Government Vehicle Booking System training module. This module has been developed for the Northern Territory Government and related agencies.  For simplicity we just refer to both as the ‘Northern Territory Government’ throughout this module.

To complete the module simply work through each of the videos and practice tips in order followed by a final assessment. You may retake the final assessment if you do not achieve the required 100% pass mark.

This training is designed to provide an understanding of:

• Basic FBT rules regarding how use of employer provided motor vehicles may give rise to a fringe benefits liability and how the FBT liability is calculated; and
• The Northern Territory Government Vehicle Booking System and how it should be used to ensure the correct information is input to allow any FBT liability arising from use of employer provided vehicles to be determined.

If you have any questions relating to the material in this module, please contact taxation.services@nt.gov.au.

The currency of this resource material is at August 2018

Please note: This material has been prepared for the purposes of general training and information only. It should not be used for specific advice purposes or for formulating decisions. This content has been made available to the Northern Territory Government exclusively for use by way of inclusion as an information resource on the Department of Corporate and Information Services intranet.