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You don’t pay FBT if you provide private use of an electric car that meets all of the following conditions:

• The car is a zero or low emissions vehicle
• The first time the car is held and used is 1st July 2022
• The car is used by a current employee or their associates INCLUDING FAMILY MEMBERS
• Luxury Car Tax was never paid on the importation or sale of the car
• From the 1st of April 2027 this will only apply to vehicles worth less than $75,000
• No further changes to FBT for cars worth less than $75,000 until 1st April 2029

Includes cost of charging/electricity!

Source: Matthew Thomas Senior Accountant ITP Batemans Bay May 2026

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SHASA is happy to help!

We can organise a one to one chat with people who own and drive an EV.

SHASA President Kathryn Maxwell, SHASA Vice President Andrew Everard and SHASA Member Thomas Schild have a wealth of knowledge and are available to meet with you to advise you on which EV is right for your needs. 

Learn about EV models available in Australia today.

Discuss savings, costs and advantages of an EV.

Chat about EV charging.

Take a drive in an EV with the owner.

For more information and to register your interest please contact Kathryn Maxwell on 0467 558 645 

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ABC radio, 31 January 2026

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