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An FBT-exempt vehicle may not be...


Geotab has released an Electronic Logbook, tailored to address the Fringe Benefits Tax (FBT) reporting requirements for businesses in Australia.


Fringe Benefits Tax is a tax applied by the Australian government on certain benefits provided by employers to their employees or associates in connection with their employment. Calculating the amount payable for this tax can be complicated and time consuming. 

Fringe Benefits Tax (FBT) is applicable when employees utilise company-owned vehicles for personal use, resulting in a taxable benefit in place of salary or wages. Under Australian taxation law, employers are obligated to pay FBT on such benefits.




The Australian Tax Office (ATO) regularly cracks down on tradies who are not paying fringe tax benefits for their vehicles. Although dual-cab utes are classified as ‘FBT exempt’, that exemption comes on the condition that employees only use their work utes for personal purposes ‘infrequently’.

The ATO is well aware that many work utes get used for off-road and recreational purposes far more often than ‘infrequently’. 

An employee’s private use of an eligible vehicle is regarded as ‘minor, infrequent and irregular’ for the purposes of the FBT exemptions contained under S.8(2) and S.47, where the private use of the employee (and/or their associate) is limited to the following:

Any diversions for private travel between the employee’s home and their place of work and these journeys add no more than two kilometres to the ordinary length of that trip (e.g., dropping children off at school on the way to work);

No more than 750 kilometres in total for each FBT year are taken for a wholly private purpose (i.e., multiple journeys); 

No single, return journey undertaken by the employee that is wholly private purpose exceeds 200 kilometres.

Obviously, mileage record keeping needs to be precise, if people want to avoid a possible FBT Audit by the ATO.

Geotab has developed an Electronic Logbook for FBT as an add-In within MyGeotab and the Geotab Drive mobile application to address the challenges businesses face in meeting FBT reporting requirements. 

This add-In feature allows drivers to categorise their trips as either ‘business’ or ‘personal’, facilitating easy self-assessment of FBT liability and vehicle use records. 

Geotab Australia designed its Electronic Logbook to work within the requirements set forth by the ATO and obtained ATO Class Ruling CR 2024/2, titled:  electronic car logbook and odometer record-keeping system, in January 2024. 

“When the FBT Report is used in accordance with the terms of the ATO Class Ruling, customers can be assured that the ATO will accept the reports as compliant with FBT legislation, regarding car logbooks,” Geotab Australia told OTA.

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