30 March 2024

The rates to be applied on a cents per kilometre basis for calculating the taxable value of a fringe benefit arising from the private use of a motor vehicle other than a car for the fringe benefits tax year commencing on 1 April 2015
7 April 2015

The rates to be applied where the cents per kilometre basis is used for the fringe benefits tax (FBT) year commencing on 1 April 2015 are:

Engine capacity Rate per kilometre
0 - 2500cc 51 cents
Over 2500cc 61 cents
Motorcycles 15 cents

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