{"id":"F2024L00336","name":"Fringe Benefits Tax Assessment (Adequate Alternative Records – Private Use of Vehicles Other Than Cars) Determination 2024","slug":"fringe-benefits-tax-assessment-adequate-alternative-records-private-use-of-vehicles-other-than-cars-","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":442323,"registerId":"F2024L00336-fast-fetch-1775957360301","compilationNumber":null,"startDate":"2026-04-12","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Fringe Benefits Tax Assessment (Adequate Alternative Records – Private Use of Vehicles Other Than Cars) Determination 2024","content":"---\nmeta-content-style-type: text/css\nmeta-content-type: application/xhtml+xml; charset=utf-8\n---\n\n?xml version=\"1.0\" encoding=\"utf-8\" standalone=\"no\"?>\n\n![Commonwealth Coat of Arms of Australia](image.001.png)\n\n \n\nFringe Benefits Tax Assessment (Adequate Alternative Records – Private Use of Vehicles Other Than Cars) Determination 2024\n\nI, Ben Kelly, Deputy Commissioner of Taxation, make the following determination.\n\nDated  28 February 2024\n\nBen Kelly\n\nDeputy Commissioner of Taxation\n\n \n\n \n\n \n\nContents\n\n1  Name\n\n2  Commencement\n\n3  Authority\n\n4  Definitions\n\n5  Specified matters\n\n6  Adequate alternative records\n\n \n\n1  Name\n\n  This instrument is the Fringe Benefits Tax Assessment (Adequate Alternative Records – Private Use of Vehicles Other Than Cars) Determination 2024.\n\n2  Commencement\n\n (1) Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.\n\n \n\n- Commencement information\n- Column 1 Column 2 Column 3\n- Provisions Commencement Date/Details\n- 1. The whole of this instrument 1 April 2024. 1 April 2024.\n\n\nNote: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument.\n\n (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument.\n\n3  Authority\n\n  This instrument is made under section 123AA of the Act.\n\n4  Definitions\n\nNote: A number of expressions used in this instrument are defined in section 136 of the Act, including the following:\n\n(a)        car;\n\n(b) motor vehicle;\n\n(c) residual fringe benefit.\n\n  In this instrument:\n\nAct means the Fringe Benefits Tax Assessment Act 1986.\n\nbusiness use kilometre means a kilometre travelled by a motor vehicle (other than a car) in the course of a business journey.\n\n5  Specified matters\n\n (1) For the purposes of subsection 123AA(2) of the Act, the following matters are specified:\n\n (a) the FBT year ending 31 March 2025 and all subsequent FBT years;\n\n (b) the statutory evidentiary document consisting of the declaration referred to in paragraph 52(1)(c) of the Act for a residual fringe benefit;\n\n (c) the class of persons described in subsection 5(2); and\n\n (d) the alternative records described in section 6.\n\n (2) The class of persons described for the purposes of paragraph 5(1)(c) are employers reducing the taxable value of a benefit described in section 52 of the Act, in circumstances where:\n\n (a) the employer provided an employee with a residual fringe benefit in respect of the private use of a motor vehicle other than a car;\n\n (b) the employee used the vehicle for business use;\n\n (c) the taxable value of the fringe benefit can be reduced if a once-only deduction would have been allowable to the recipient for that business use under the Income Tax Assessment Act 1997 or the Income Tax Assessment Act 1936 had they incurred the expenditure;\n\n (d) the employer chooses to ascertain the amount by which the taxable value can be reduced by reference to the amount of business use and/or private use kilometres travelled in the vehicle;\n\n (e) the employer was not given a declaration that satisfies the requirements of paragraph 52(1)(c) of the Act; and\n\n (f) the employer relies on the adequate alternative records provision contained in subsection 123AA(1) of the Act.\n\n6  Adequate alternative records\n\n (1) Records are adequate alternative records for the purposes of paragraph 5(1)(d) if they are written in English and contain the following information:\n\n (a) the name of the employee who received the benefit;\n\n (b) the details of the vehicle;\n\n (c) the date or dates (inclusive) on which the vehicle was provided during the FBT year;\n\n (d) the total number of whole kilometres travelled in the vehicle during that period;\n\n (e) the total number of whole business use kilometres travelled in the vehicle during that period; and\n\n (f) the percentage of operating costs for the vehicle for which the employee would have been entitled to claim an income tax deduction, had they incurred those costs.\n\n (2) The information specified in subsection 6(1) may be contained in:\n\n (a) any type of record; and\n\n (b) any number of records.\n\nNote: The number of kilometres identified in paragraph 6(1)(e) will be used either:\n\n(a) to determine the reduction in taxable value under the ‘otherwise deducible rule’ in section 52 of the Act, using the number of business use kilometres travelled in the vehicle as a proportion of the total number of kilometres travelled; or\n\n(b) to determine the final taxable value of the residual fringe benefit net of a reduction due to the ‘otherwise deductible rule’ in section 52 of the Act, using the number of private use kilometres travelled in the vehicle as a proportion of the total number of kilometres travelled.\n","sortOrder":0}],"analysis":{"flash_summary_failed":{"failed":true,"reason":"Unauthenticated. Configure AI_GATEWAY_API_KEY or use a provider module. Learn more: https://ai-sdk.dev/unauthenticated-ai-gateway","source":"analysis-cron"},"kimi_summary":{"content_quality":"ok","complexity_score":3,"scope_assessment":{"changed":false,"description":"This is a new legislative instrument with a tightly scoped, single-purpose remit. It does not represent scope creep from an original broader intent; rather, it precisely implements the power in section 123AA of the FBT Assessment Act to specify alternative record-keeping requirements for a specific scenario (non-car vehicle residual fringe benefits where the 'otherwise deductible' rule applies)."},"complexity_factors":["Short instrument: only 6 sections spanning approximately 2 pages","Minimal defined terms: only 2 definitions in section 4 ('Act' and 'business use kilometre'), with 3 terms incorporated by reference from the parent Act","Single purpose: establishes one specific record-keeping alternative for one type of fringe benefit","Clear structure: linear progression from authority → definitions → specification → requirements","Limited cross-referencing: only references to sections 52, 123AA, and 136 of the Fringe Benefits Tax Assessment Act 1986, and the two Income Tax Assessment Acts","No nested exceptions or conditional logic beyond basic eligibility criteria in subsection 5(2)"],"plain_english_summary":"This Determination lets employers who provide non‑car vehicles (vans, utes, trucks, motorbikes) use alternative written records instead of the employee statutory declaration to prove business use for FBT purposes. It affects employers and employees where vehicles are available for private use.\n\nTo avoid higher FBT, employers must retain English records showing the employee, vehicle details, availability dates, total and business kilometres (whole numbers), and the percentage of costs the employee could have claimed—kept in any format."},"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":false,"description":"The instrument does not broaden the underlying reach of FBT; it specifies acceptable alternative records and the class of employers who may rely on them where the employee declaration required by section 52(1)(c) is not provided. It therefore clarifies evidentiary requirements and calculation mechanics for reducing taxable value (see sections 5 and 6) rather than changing who is subject to the tax."},"complexity_factors":["Narrow, procedural subject-matter: specifies required fields for alternative records rather than creating new tax liabilities (see sections 5–6).","Cross-references to other FBT rules: relies on subsection 123AA(1) and the ‘otherwise deductible rule’ in section 52 of the Act (see section 5(1)(b), note to section 6).","Defined-term interactions: uses terms defined in the Act (for example, car, motor vehicle, residual fringe benefit) which require reading the Act for full effect (see section 4).","Calculation nuance: records must provide total and business kilometres and a deductible-cost percentage, which affects whether reduction is computed using business or private kilometres (see section 6(1)(d)–(f) and note).","Operational flexibility: allows any type and number of records and requires English language, introducing compliance choices and verification complexity for employers (see section 6(2)).","Temporal scope: applies from the FBT year ending 31 March 2025 onward, affecting employer planning and transition (see section 5(1)(a))."],"plain_english_summary":"This determination sets out what written records an employer can rely on when an employee has not provided the statutory declaration for private use of a motor vehicle other than a car. It lets employers reduce the taxable value of a residual fringe benefit by using totals for kilometres and a deductible-cost percentage, so long as the alternative records contain the named employee, vehicle details, dates, total and business kilometres, and the deductible operating-cost percentage. Employers decide to rely on these records; employees and employers carry the record-keeping burden."}},"importantCases":[],"_links":{"self":"/api/acts/fringe-benefits-tax-assessment-adequate-alternative-records-private-use-of-vehicles-other-than-cars-","history":"/api/acts/fringe-benefits-tax-assessment-adequate-alternative-records-private-use-of-vehicles-other-than-cars-/history","analysis":"/api/acts/fringe-benefits-tax-assessment-adequate-alternative-records-private-use-of-vehicles-other-than-cars-/analysis","conflicts":"/api/acts/fringe-benefits-tax-assessment-adequate-alternative-records-private-use-of-vehicles-other-than-cars-/conflicts","importantCases":"/api/acts/fringe-benefits-tax-assessment-adequate-alternative-records-private-use-of-vehicles-other-than-cars-/important-cases","documents":"/api/acts/fringe-benefits-tax-assessment-adequate-alternative-records-private-use-of-vehicles-other-than-cars-/documents"}}