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条件很多的
https://www.ato.gov.au/Business/ ... enefits/FBT-on-cars,-other-vehicles,-parking-and-tolls/Electric-cars-exemption/#Reportablefringebenefits
You do not pay FBT if you provide private use of an electric car that meets all the following conditions:
the car is a zero or low emissions vehicle
the first time the car is both held and used is on or after 1 July 2022
the car is used by a current employee or their associates (such as family members)
luxury car tax (LCT) has never been payable on the importation or sale of the car. |
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