Private ruling: Emergency vehicle
Published: March 2012
Ruling period: 1 April 2012 to 31 March 2016
Date scheme commenced: 1 April 2012

Ruling: Q1: Is this vehicle provided to employees of the employer considered to be exempt from private use under subsection 7(2A) of the Fringe Benefits Tax Assessment Act 1986 ? | A1: No

Relevant facts and circumstances: The employer provides cars marked with 'the employer's name' to some of its employees. These employees take the vehicle home after work. The employees are required to keep log books. The employee's duties may be considered itinerant.

Relevant legislative provisions: Fringe Benefits Tax Assessment Act 1986 Section7 | Fringe Benefits Tax Assessment Act 1986 Subsection 7(1) | Fringe Benefits Tax Assessment Act 1986 Subsection 7(2A) | Fringe Benefits Tax Assessment Act 1986 Section 10 | Fringe Benefits Tax Assessment Act 1986 Subsection 136(1)

Reasons for decision: Summary: Subsection 7(2A) of the Fringe Benefits Assessment Act 1986 was intended for certain types of entities: an ambulance service, a fire fighting service or a police service. The employer is not one of those entities and therefore cannot access this exemption.

Please check this edited version to be sure that there are no details remaining that you think may allow you to be identified. If you have any concerns about this ruling you wish to discuss, you will find our contact details in the fact sheet.