Motor Vehicles – FBT Accelerator 2025

Dive into FBT and cars & motor vehicles, including valuation methods, logbook requirements, exemptions and more.

In this unit, we cover:

• Recap of the case study

• Electric Vehicles

• Motor Vehicles

  • Definitions & Exemptions

  • Valuing car benefits

    • Statutory Formula Method (SFM)

    • Operating Cost Method (OCM)

    • Pooled cars

• Case Study – Motor Vehicle Data and FBT calculations

• Salary packaging with motor vehicles

  • Purpose of employee contribution

Date recorded: 28 February 2025