Fringe Benefits Tax Exempt car benefits: excepted private use
26 November 2012
The transporting of the employee's family member is an excepted 'private use' for the purposes of paragraph 8(2)(b) of the FBTAA as the use of the car for this purpose is minor, infrequent and irregular in accordance with subparagraph 8(2)(b)(ii) of the FBTAA. Certain conditions have to be satisfied.