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Treasury Laws Amendment (Electric Car Discount) Act 2022

No. 86, 2022

An Act to amend the Fringe Benefits Tax Assessment Act 1986 to exempt benefits relating to cars that are zero or low emissions vehicles, and for other purposes

Contents
1 Short title
2 Commencement
3 Schedules
Schedule 1—Electric car discount: exemptions from fringe benefits tax
Fringe Benefits Tax Assessment Act 1986
Schedule 2—Electric car discount: termination of exemption for plug‑in hybrid electric vehicles
Fringe Benefits Tax Assessment Act 1986

Treasury Laws Amendment (Electric Car Discount) Act 2022
No. 86, 2022

An Act to amend the Fringe Benefits Tax Assessment Act 1986 to exempt benefits relating to cars that are zero or low emissions vehicles, and for other purposes

[Assented to 12 December 2022]

The Parliament of Australia enacts: