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Miscellaneous Taxation Ruling

MT 2024


Fringe benefits tax : dual cab vehicles eligibility for exemption where private use is limited to certain work-related travel

Please note that the PDF version is the authorised version of this ruling.
[Note: This is a consolidated version of this document. Refer to the Tax Office Legal Database (http://law.ato.gov.au) to check its currency and to view the details of all changes.]
This document has changed over time. View its history.

FOI status: May be released

Preamble

Generally speaking, a liability for FBT arises where an employer's motor vehicle is used by an employee for private purposes or is available for the private use of an employee. However, under sub-sections 8(2) and 47(6) of the Fringe Benefits Tax Assessment Act ("the Act"), a liability for FBT will not arise where the private use of certain vehicles by employees during a particular year of tax is limited to certain work-related travel and non-work- related use that is minor, infrequent and irregular. This would include the occasional use of the vehicle to remove domestic rubbish. (Note for the purpose of this Ruling work-related use includes work- related travel and private use that is minor, infrequent and irregular). Work-related travel is defined in sub-section 136(1) of the Act to be travel between the employee's residence and place of employment or other place at which employment duties are performed and any travel that is incidental to travel in the course of performing duties of employment.

2. This Office has been asked whether vehicles known as dual cabs are capable of qualifying for this work-related use exemption. Broadly, dual cabs are variants of conventional goods vehicles under which additional seating positions are provided behind the driver and front-passenger seats. They share a common chassis to which the single or dual passenger cab and alternate tray sections may be fitted.

3. Vehicles that may qualify for the work related use exemption under subsection 47(6) are those that are not classified as a car (as defined in subsection 136(1)) for the purposes of Division 2 of Part III of the Act, that is, vehicles other than those which are designed to carry a load of less than one tonne and fewer than 9 passengers.

4. Alternatively, under sub-section 8(2), a vehicle may qualify for the exemption if, while classified as a car for the purposes of Division 2 of Part III of the Act, it is a taxi, panel van, utility truck or any other road vehicle that, while designed to carry a load of less than one tonne, is not designed for the principal purpose of carrying passengers.

Ruling

5. The classification of motor vehicles under the FBT law was expressed in the same terms as that used in the income tax law e.g., former subsection 82AF(2) of the Income Tax Assessment Act 1936, which applied to exclude from the income tax investment allowance certain motor vehicles. As such, the interpretation of those provisions provides an appropriate base from which to determine the operation of the FBT law.

6. Dual cabs, particularly those of lesser load capacities, are commonly fitted with styled steel well bodies and are often referred to as "utes" in advertising material. An initial question to be determined therefore in deciding the eligibility of dual cabs for the work-related use exemption is whether they qualify as "utility trucks" within the meaning of sub-section 8(2). If dual cabs are in fact utility trucks within the meaning of sub-section 8(2), it follows that they would qualify for the concession afforded by that sub-section irrespective of their load or passenger carrying design features.

7. The meaning of utility truck as was expressed at former subsection 82AF(2) of the Income Tax Assessment Act 1936 was considered in Case M10, 80 ATC 77; Case 92, 23 CTBR(NS) 869. Based on that decision, the term utility truck as used in subsection 8(2) is seen as being restricted to derivatives of motor cars. Crew cabs could not be so described (see description in the preamble).

8. It follows that crew cabs will be capable of qualifying for the work-related use exemption only if either of the following tests are satisfied -

(a)
 they are designed to carry a load of one tonne or more, or more than eight passengers (sub-section 47(6)); or
(b)
 while having a designed load capacity of less than one tonne, they are not designed for the principal purpose of carrying passengers (sub-section 8(2)).

9. Current model crew cabs have a maximum seating capacity of seven and, as such, could not qualify under the second limb of (a).

10. Whether a particular vehicle is designed to carry a load of one tonne or more is to be determined on the same basis as that applied in determining eligibility for the former income tax investment allowance.

11. Consistent with that approach, the designed load capacity of a motor vehicle is to be taken as the gross vehicle weight as specified on the compliance plate by the manufacturer (broadly, the maximum all-up loaded weight), reduced by the basic kerb weight of the vehicle. For this purpose, basic kerb weight is synonymous with unladen weight, as specified in the Australian Design Rules, being the weight of the vehicle with a full tank of fuel, oil and coolant together with spare wheel, tools (including jack) and installed options. It does not include the weight of goods or occupants.

12. In the case of cab/chassis vehicles, the designed load capacity is to be ascertained after the body has been fitted to the vehicle, i.e. to satisfy the one tonne test, the margin between the gross vehicle weight and the basic kerb weight must not be less than one tonne plus the weight of the body which is ultimately attached to the vehicle.

13. Where, on the application of this test, it can be concluded that a particular dual cab model has a designed load capacity of one tonne or more, there will be no FBT liability if employee use of the vehicle during a particular FBT year consists solely of eligible work-related travel or private travel which is minor, infrequent and irregular.

14. As previously mentioned, a dual cab that has a designed load carrying capacity of less than one tonne may still qualify for the work-related use exemption, under sub-section 8(2), if the vehicle is not designed for the principal purpose of carrying passengers. It is considered that the appropriate basis for determining this issue is whether or not the majority of the designed load capacity is attributable to passenger carrying capacity. It is understood that this approach is consistent with that adopted under the Australian Design Rules in determining what is a passenger vehicle.

15. For this purpose the designed passenger carrying capacity is to be determined by multiplying the designed seating capacity (including the driver's) by 68 kg, which is the figure adopted for the purposes of the application of the Australian Design Rules.

16. If the total passenger weight so determined exceeds the remaining "load" capacity, the vehicle is to be treated as being designed for the principal purpose of carrying passengers and as such ineligible for work-related use exemption.

17. By way of illustration, if a vehicle has a gross vehicle weight of 2,000 kgs, a basic kerb weight of 1,400 kgs, and has a designed seating capacity of five, the vehicle would be considered to be a vehicle designed principally for the carriage of passengers. This is because the total load capacity is 600 kgs of which the majority, 340 kgs, would be absorbed by its designed passenger carrying capacity.

18. The position of current release dual cab vehicles has been reviewed on the basis of published information made available to this office. The results are detailed in the attachment.

19. Of those vehicles listed as being eligible for the work-related use exemption, the majority do so on the basis that they have a designed load capacity of one tonne or more. The remaining vehicles satisfy the requirement of not being designed principally for the carriage of passengers.

20. Accordingly, provided that employee use of these dual cab vehicles in a particular FBT year is restricted to travel to and from work and any travel that is incidental to travel in the course of performing duties of employment, there will be no FBT liability.

21. The models listed as being ineligible for the concession are designed to carry a load of less than one tonne and, on the application of the test detailed above, are designed principally for the carriage of passengers.

Commissioner of Taxation

1 September 1986

Note: the addenda to Miscellaneous Taxation Ruling MT 2024 that previously issued are still relevant for employers who may be providing employees with vehicles as listed in those documents. The Appendices that related to those addenda must therefore be read in conjunction with the additional vehicles as outlined in this Ruling.

Appendix A

Attachment

Current as at 1 June 2007.

Dual cabs - eligible for exemption
Ford PJ Ranger XL 4x4 Cab Chassis 3.0L T/D Man
Ford PJ Ranger XL 4x2 Pick-Up 3.0L T/D Man & Auto
Ford PJ Ranger XL 4x4 Pick-Up 3.0L T/D Man & Auto
Ford PJ Ranger XLT 4x4 Pick-Up 3.0L T/D Man
Mazda BT- 50 2WD 3.0 litre turbo diesel Freestyle Cab Cab Chassis DX + 5 Speed manual (also w/ABS)
Mazda BT-50 2WD 3.0 litre turbo diesel Freestyle Cab Pickup DX+ 5 Speed manual (also w/ABS)
Mazda BT-50 4WD 3.0 litre turbo diesel Freestyle Cab Cab chassis DX+ 5-speed manual (also w/ABS)
Mazda BT-50 4WD 3.0 litre turbo diesel Freestyle Cab Pickup DX+ 5-speed manual (also w/ABS)
Mazda BT-50 4WD 3.0 litre turbo diesel Freestyle Cab Pickup SDX 5-speed manual
Mazda BT-50 2WD 3.0 litre turbo diesel Dual Cab Pickup DX 5-speed manual (also w/ABS)
Mazda BT-50 4WD 3.0 litre turbo diesel Dual Cab Pickup DX 5-speed manual (also w/ABS)
Mazda BT-50 4WD 3.0 litre turbo diesel Dual Cab Pickup SDX 5-speed Man & Auto
Mercedes-Benz Sprinter 315 CDI Dual Cab MWB
Mercedes-Benz Sprinter 515 CDI Dual Cab LWB
Mercedes-Benz Sprinter 515 CDI Dual Cab LWB (5.0t)
Mitsubishi Triton 4WD GLX-R Double Cab 4-speed auto turbo diesel
Mitsubishi Triton 4WD GLS 4-speed auto turbo diesel
Ssang Yong Actyon Sports 4WD Dual Cab Ute Man & Auto
Ssang Yong Actyon Sports 2WD Dual Cab Ute Man & Auto

Single cab utes - eligible for exemption
Fiat Ducato 2.3L Turbo Diesel 6-speed Manual Cab Chassis
Fiat Ducato 3.0L Turbo Diesel 6-speed Manual Cab Chassis
Ford PJ Ranger XL 4x2 Cab Chassis 2.5L T/D Man - Single Cab Bench & Bucket
Ford PJ Ranger XL 4x2 Cab Chassis 3.0L T/D Man - Single Cab Bucket
Ford PJ Ranger XL 4x4 Cab Chassis 3.0L T/D Man - Single Cab Bench
Ford PJ Ranger XL 4x4 Cab Chassis 3.0L T/D Man & Auto - Single Cab Bucket
Ford PJ Ranger XL 4x2 Pickup 2.5L T/D Man - Single Cab Bucket
Ford PJ Ranger XL 4x2 Cab Chassis 3.0L T/D Man - Super Cab Bucket
Ford PJ Ranger XL 4x4 Cab Chassis 3.0L T/D Man - Super Cab Bucket
Ford PJ Ranger XL 4x2 Pick-Up 3.0L T/D Man - Super Cab Bucket
Ford PJ Ranger XL 4x4 Pick-Up 3.0L T/D Man - Super Cab Bucket
Ford PJ Ranger XLT 4x4 Pick-Up 3.0L T/D Man & Auto - Super Cab Bucket
Ford BFll Utility XL Chassis Cab 4.0 Lt VCT 6-cyl manual & floor auto 1 tonne
Ford BFll Utility XL Chassis Cab 4.0 Lt VCT 6-cyl column auto 1-tonne
Ford BFll Utility XL Chassis Cab 4.0 Lt E-gas floor auto and column auto 1-tonne
Ford BFll Utility XL Chassis Cab V8 floor auto 1-tonne
Ford BFll Utility XL S/Side Box 4.0 Lt VCT 6-cyl manual, floor auto & column auto standard
Ford BFll Utility XL S/Side Box 4.0 Lt E-gas floor auto & column auto standard
Ford BFll Utility XL S/Side Box V8 floor auto standard
Ford BFll Utility XL S/Side Box 4.0 Lt VCT 6-cyl manual, floor auto & column auto 1-tonne
Ford BFll Utility XL S/Side Box 4.0 Lt E-gas floor auto & column auto 1- tonne
Ford BFll Utility XL S/Side Box V8 floor auto 1-tonne
Ford BFll Utility XLS Chassis Cab 4.0 Lt VCT 6-cyl manual & floor auto 1-tonne
Ford BFll Utility XLS Chassis Cab 4.0 Lt E-gas floor auto 1-tonne
Ford BFll Utility XLS Chassis Cab V8 floor auto 1-tonne
Ford BFll Utility XLS S/Side Box 4.0 Lt VCT 6-cyl manual & floor auto sports
Ford BFll Utility XLS S/Side Box 4.0 Lt E-gas floor auto sports
Ford BFll Utility XLS S/Side Box V8 floor auto sports
Ford BFll Utility XLS S/Side Box 4.0 Lt VCT 6-cyl manual & floor auto 1-tonne
Ford BFll Utility XLS S/Side Box 4.0 Lt E-gas floor auto 1- tonne
Ford BFll Utility XLS S/Side Box V8 floor auto 1-tonne
Ford BFll Utility RTV Chassis Cab 4.0 Lt DOHC VCT 16 manual, floor auto, column auto, E-gas floor auto & E-gas column auto 1-tonne
Ford BFll Utility RTV Chassis Cab 5.4 Lt SOHC 3V V8 floor auto 1-tonne
Ford BFll Utility RTV Styleside Box 4.0 Lt DOHC VCT 16 Manual, floor auto, column auto, E-gas floor auto & E-gas column auto 1-tonne
Ford BFll Utility RTV Styleside Box 5.4 Lt SOHC 3V V8 floor auto 1-tonne
Ford BFll Utility XR6 Chassis Cab 4.0 Lt VCT 6-cyl manual & floor auto 1-tonne
Ford BFll Utility XR6 Chassis Cab 4.0 Lt E-gas floor auto 1-tonne
Ford BFll Utility XR6 Chassis Cab 4.0 Lt VCT 6-cyl manual & floor auto sports
Ford BFll Utility XR6 Chassis Cab 4.0 Lt E-gas floor auto sports
Ford BFll Utility XR6 S/Side Box 4.0 Lt VCT 6-cyl manual & floor auto sports
Ford BFll Utility XR6 S/Side Box 4.0 Lt E-gas floor auto sports
Ford BFll Utility XR6 Turbo S/Side Box 4.0 Lt VCT 6-cyl turbo manual & floor auto sports
Ford BFll Utility XR8 S/Side Box 5.4 Lt DOHC 4V V8 manual & floor auto sports
Holden SV6 Ute 4x2 Single Cab Pickup manual & auto
Mazda BT-50 2WD 2.5 litre turbo diesel Single Cab Cab chassis DX-5 speed manual 2 & 3 seater
Mazda BT-50 4WD 3.0 litre turbo diesel Single Cab Cab Chassis DX-5 speed manual, w/o airbags, w/ABS, 2& 3 seater
Mitsubishi Triton 4WD GLX Cab Chassis 4-speed auto turbo diesel
Toyota Landcruiser 70 Series Turbo diesel WorkMate Cab Chassis manual
Toyota Landcruiser 70 Series Turbo diesel GX Cab Chassis manual
Toyota Landcruiser 70 Series Turbo diesel GXL Cab Chassis manual

Four wheel drives & vans - eligible for exemption
Fiat Ducato 2.3 L Turbo Diesel 6-speed Manual Van MWB & LWB
Fiat Ducato 3.0L Turbo Diesel 6-speed Manual Van ELWB
Ford VM Transit SWB & MWB Van FWD Diesel Low Roof - Manual
Ford VM Transit SWB Van RWD Petrol Low & Med Roof - Manual
Ford VM Transit SWB Van RWD Diesel Low & Med Roof - Manual
Ford VM Transit MWB Van RWD Petrol Med & High Roof - Manual
Ford VM Transit MWB Van RWD Diesel Med & High Roof - Manual
Ford VM Transit LWB Van RWD Petrol- Med & High Roof - Manual
Ford VM Transit LWB Van RWD Diesel- Med & High Roof - Manual
Ford VM Transit LWB Jumbo Van RWD Diesel- High Roof - Manual
Ford VM Transit LWB Single Chassis Cab RWD Diesel - Low Roof- Manual
Ford VM Transit LWB Ext. Frame Single Chassis Cab RWD Diesel - Low Roof- manual
Ford VM Transit LWB Dual Chassis Cab RWD Diesel - Low Roof - Manual
Ford VM Transit LWB Ext. Frame Dual Chassis Cab RWD Diesel - Low Roof-Manual
Ford VM Transit LWB Bus RWD Diesel - Mid Roof -Manual
Toyota Landcruiser 70 Series Turbo diesel manual WorkMate wagon
Toyota Landcruiser 70 Series Turbo diesel manual GXL Wagon
Toyota Landcruiser 70 Series Turbo diesel manual Troop Carrier WorkMate 3 seater.
Toyota Landcruiser 70 Series Turbo diesel manual Troop Carrier GXL

Four wheel drives & vans - ineligible for exemption
Mazda CX-7 2.3 litre turbocharged 14 petrol 5-door wagon 6-speed automatic & automatic Luxury
Ssang Yong Actyon 200 4WD, Compact SUV with diesel motor
Ssang Yong Actyon 230 4WD, Compact SUV with petrol motor
Toyota Prado VX
Toyota Landcruiser VX
Toyota Landcruiser 70 Series Turbo diesel manual Troop Carrier Workmate 11 seater

Appendix B

Current as at 1 June 2006

Dual Cabs - eligible for exemption
Land Rover Defender 130 Crew Cab Cab Chassis
Mazda Bravo 4WD 2.5 litre turbo diesel Dual Cab Pickup DX 4-speed auto
Mazda Bravo 4WD 2.5 litre turbo diesel Dual Cab Pickup SDX 4-speed auto
Mazda Bravo 2WD 4.0 litre V6 petrol Freestyle Cab Pickup DX+5-speed auto & manual
Mazda Bravo 2WD 4.0 litre V6 petrol Dual Cab Pickup DX 5-speed auto & manual
Mazda Bravo 4WD 4.0 litre V6 petrol Freestyle Cab Cab Chassis DX+5-speed manual
Mazda Bravo 4WD 4.0 litre V6 petrol Freestyle Cab Pickup DX+5-speed manual
Mazda Bravo 4WD 4.0 litre V6 petrol Freestyle Cab Pickup SDX 5-speed auto
Mazda Bravo 4WD 4.0 litre V6 petrol Dual Cab DX 5-speed manual
Mazda Bravo 4WD 4.0 litre V6 petrol Dual Cab SDX 5-speed auto & manual
Mitsubishi Triton 4WD Double Cab GLX-R 5-speed manual turbo diesel
Mitsubishi Triton 4WD Double Cab GLX-R V6 auto
Mitsubishi Triton 4WD Double Cab GLX-R 5-speed V6 manual
Nissan Navara 4x2 4.0 litre Petrol Dual Cab ST-X
Nissan Navara 4x4 4.0 litre Petrol Dual Cab RX
Nissan Navara 4x4 2.5 litre Diesel Dual Cab RX
Nissan Navara 4x4 4.0 litre Petrol Dual Cab ST-X
Nissan Navara 4x4 2.5 litre Diesel Dual Cab ST-X
Ssang Yong Musso 2WD Dual Cab Ute manual & auto
Ssang Yong Musso 4WD Dual Cab Ute manual & auto
Toyota Hilux 4x2 4-cyl petrol Workmate Dual Cab manual+ABS+rear bumper

Single Cab Utes - eligible for exemption
Fiat Ducato 2.8L Turbo-Diesel 5 speed manual - Cab Chassis
Fiat Ducato 2.8L Turbo-Diesel 5 speed manual - Cab Chassis
Fiat Ducato 2.8L Turbo-Diesel 5 speed manual - Cab Chassis Alko
Ford Courier 4WD Super Cab Pickup turbo diesel XLT auto
Ford Courier 4WD Super Cab Chassis Turbo Diesel GL Manual
Ford Courier 4WD Super Cab Pickup Turbo Diesel GL Manual
Ford BF Utility XL Chassis Cab 4.0 Lt VCT 6-cyl manual 1-tonne
Ford BF Utility XL Chassis Cab 4.0 Lt VCT 6-cyl column auto 1-tonne
Ford BF Utility XL Chassis Cab 4.0 Lt VCT 6-cyl floor auto 1-tonne
Ford BF Utility XL Chassis Cab 4.0 Lt E-gas manual 1-tonne
Ford BF Utility XL Chassis Cab 4.0 Lt E-gas column auto 1-tonne
Ford BF Utility XL Chassis Cab 4.0 Lt E-gas floor auto 1-tonne
Ford BF Utility XL Chassis Cab V8 floor auto 1-tonne
Ford BF Utility XLS Chassis Cab 4.0 Lt VCT 6-cyl manual 1-tonne
Ford BF Utility XLS Chassis Cab 4.0 Lt VCT 6-cyl floor auto 1-tonne
Ford BF Utility XLS Chassis Cab 4.0 Lt E-gas manual 1-tonne
Ford BF Utility XLS Chassis Cab 4.0 Lt E-gas floor auto 1-tonne
Ford BF Utility XLS Chassis Cab V8 floor auto 1-tonne
Ford BF Utility XL S/Side Box 4.0 Lt VCT 6-cyl manual standard
Ford BF Utility XL S/Side Box 4.0 Lt VCT 6-cyl column auto standard
Ford BF Utility XL S/Side Box 4.0 Lt VCT 6-cyl floor auto standard
Ford BF Utility XL S/Side Box 4.0 Lt VCT 6-cyl manual 1-tonne
Ford BF Utility XL S/Side Box 4.0 Lt VCT 6-cyl column auto 1-tonne
Ford BF Utility XL S/Side Box 4.0 Lt VCT 6-cyl floor auto 1-tonne
Ford BF Utility XL S/Side Box 4.0 Lt E-gas manual standard
Ford BF Utility XL S/Side Box 4.0 Lt E-gas column auto standard
Ford BF Utility XL S/Side Box 4.0 Lt E-gas floor auto standard
Ford BF Utility XL S/Side Box 4.0 Lt E-gas manual & column auto 1-tonne
Ford BF Utility XL S/Side Box 4.0 Lt E-gas floor auto 1-tonne
Ford BF Utility XL S/Side Box V8 floor auto standard
Ford BF Utility XL S/Side Box V8 floor auto 1-tonne
Ford BF Utility XLS S/Side Box 4.0 Lt VCT 6-cyl manual & floor auto sports
Ford BF Utility XLS S/Side Box 4.0 Lt 6-cyl manual & floor auto 1-tonne
Ford BF Utility XLS S/Side Box 4.0 Lt E-gas manual & floor auto sports
Ford BF Utility XLS S/Side Box 4.0 Lt E-gas manual & floor auto 1-tonne
Ford BF Utility XLS S/Side Box V8 floor auto sports
Ford BF Utility XLS S/Side Box V8 floor auto 1-tonne
Ford BF Utility XR6 S/Side Box 4.0 Lt VCT 6-cyl manual & floor auto sports
Ford BF Utility XR6 Turbo S/Side Box 4.0 Lt VCT 6-cyl turbo manual & floor auto sports
Ford BF Utility XR8 S/Side Box 5.4 Lt DOHC 4V V8 manual & floor auto sports
Ford BF Utility RTV Chassis Cab 4.0 Lt DOHC VCT 16 manual 1-tonne
Ford BF Utility RTV Chassis Cab 4.0 Lt DOHC VCT 16 floor auto 1-tonne
Ford BF Utility RTV Chassis Cab 4.0 Lt DOHC VCT 16 E-gas manual 1-tonne
Ford BF Utility RTV Chassis Cab 4.0 Lt DOHC VCT 16 E-gas floor auto 1-tonne
Ford BF Utility RTV Chassis Cab 5.4 Lt SOHC 3V V8 floor auto 1-tonne
Ford BF Utility RTV Styleside Box 4.0 Lt DOHC VCT 16 floor auto 1-tonne
Ford BF Utility RTV Styleside Box 4.0 Lt DOHC VCT 16 E-gas manual & floor auto 1-tonne
Ford BF Utility RTV Styleside Box 5.4 Lt SOHC 3V V8 floor auto 1-tonne
Ford BF Utility Pursuit ute 5.4 Lt DOHC 32 valve V8 manual & floor auto IDW
HSV Maloo Ute 4x2 Single Cab Pickup manual & automatic
HSV Maloo R8 Ute 4x2 Single Cab Pickup manual & automatic
Mitsubishi Triton 4WD Club Cab GLX 5-speed manual V6
Proton utility
Toyota Hilux 4x2 4-cyl petrol workmate Single Cab Chassis manual +ABS
Toyota Landcruiser Diesel Standard grade Cab Chassis manual
Toyota Landcruiser Turbo diesel standard grade Cab Chassis manual
Toyota Landcruiser Turbo diesel RV Cab Chassis manual
Volkswagen 1.9L TDI Single Cab (77kW) LWB
Volkswagen 2.5L TDI Single Cab (96kW) LWB
Volkswagen 2.5L TDI Single Cab (96kW) SWB
Volkswagen 2.5L TDI Single Cab (128kW) LWB

Four Wheel Drives & Vans - eligible for exemption
Citroen Berlingo Van 5-speed manual
Fiat Ducato 2.3L Turbo-Diesel 5-speed manual van
Fiat Ducato 2.8L Turbo-Diesel 5-speed manual van 2 & 3 seater
Ford Econovan SWB manual
Ford Econovan MWB manual & auto
Ford Econovan LWB manual & auto
Ford Transit SWB van petrol - mid roof
Ford Transit SWB van diesel - low & mid roof manual
Ford Transit MWB van petrol - high roof
Ford Transit MWB van diesel - mid & high roof
Ford Transit LWB van petrol - high roof
Ford Transit LWB van diesel mid & high roof manual
Ford Transit Single chassis cab diesel - low roof (extended frame)
Land Rover Defender 110 Station Wagon
Toyota Hiace 3 seater petrol LWB van manual & auto
Toyota Hiace 3 seater petrol LWB van manual & auto +ABS
Toyota Hiace 3 seater petrol Super LWB van manual & auto + ABS
Toyota Hiace 3 seater turbo diesel LWB van manual & auto
Toyota Hiace 3 seater turbo diesel LWB van manual & auto +ABS
Toyota Landcruiser Standard diesel manual wagon

Four wheel Drives & Vans - ineligible for exemption
Nissan Murano All Variants
Ssang Yong Rexton 320 4WD Medium SUV with petrol motor
Ssang Yong Rexton 270 4WD Medium SUV with diesel motor
Ssang Yong Stavic 270 All variants
Ssang Yong Stavic 320 2WD Large MPV with petrol motor
Ssang Yong Kyron 320 4WD Medium SUV with petrol motor
Ssang Yong Kyron 200 &270 4WD Medium SUV with diesel motor
Toyota Prado GX
Toyota Landcruiser GXL
Toyota Landcruiser Sahara

Appendix C

Attachment

Current as at 1 June 2005

Dual Cabs - Eligible for Exemption
Make Description
Ford Courier 4x2 Crew Cab Chassis 2.6 litre petrol GL manual
Ford Courier 4x2 Crew Cab Pickup 2.6 litre petrol GL auto & manual
Ford Courier 4x2 Crew Cab Pickup 2.6 litre petrol XL auto & manual
Ford Courier 4x2 Crew Cab Pickup turbo diesel GL manual
Ford Courier 4WD Crew Cab Pickup 2.6 litre petrol GL
Ford Courier 4WD Crew Cab Chassis turbo diesel GL
Ford Courier 4WD Crew Cab Pickup turbo diesel GL
Ford Courier 4WD Crew Cab Pickup turbo diesel XL
Ford Courier 4x2 Crew Cab Pickup 2.6 litre petrol XLT manual
Ford Courier 4x2 Crew Cab Pickup V6 petrol GL auto & manual
Ford Courier 4x2 Crew Cab Pickup V6 petrol XLT auto & manual
Ford Courier 4WD Crew Cab Pickup turbo diesel XLT
Ford Courier 4WD Crew Cab Pickup V6 petrol GL auto & manual
Ford Courier 4WD Crew Cab Pickup V6 petrol XLT auto
Ford F-Series 4x2 F250 Crew Cab Pickup XLT auto
Ford F-Series 4x2 F350 Crew Cab Chassis XLT auto
Ford F-Series 4x4 F250 Crew Cab Pickup XLT auto
Holden Crewman 4x2 petrol Crew Cab Pick-up auto & manual
Holden Crewman V6 4x2 petrol Crew Cab Pick-up auto & manual
Holden Crewman Cross 6 4x4 petrol Crew Cab Pick-up auto
Holden Crewman Cross 8 4x4 petrol Crew Cab Pick-up auto
Holden Crewman Cross 8 (2005) 4x4 petrol Crew Cab Pick-up auto
Holden Crewman S 4x2 petrol Crew Cab Pick-up auto & manual
Holden Crewman S V6 4x2 petrol Crew Cab Pick-up auto & manual
Holden Crewman SS 4x2 petrol Crew Cab Pick-up auto & manual
HSV Avalanche XUV 4x4 petrol Crew Cab Pick-up auto
Holden Rodeo 4x2 petrol Crew Cab Pick-up DX manual
Holden Rodeo 4x2 petrol Crew Cab Pick-up LX auto & manual
Holden Rodeo 4x2 diesel Crew Cab Pick-up LX manual
Holden Rodeo 4x4 petrol Crew Cab Chassis LX manual
Holden Rodeo 4x4 diesel Crew Cab Chassis LX Manual
Holden Rodeo 4x4 petrol Crew Cab Pick-up LX auto & manual
Holden Rodeo 4x4 diesel Crew Cab Pick-up LX auto & manual
Holden Rodeo 4x2 petrol Crew Cab Pick-up LT auto & manual
Holden Rodeo 4x4 petrol Crew Cab Pick-up LT auto & manual
Holden Rodeo 4x4 diesel Crew Cab Pick-up LT auto & manual
Mazda Bravo 2WD 2.6 litre petrol Dual Cab Pick-up DX 5-speed manual
Mazda Bravo 2WD 2.6 litre petrol Dual Cab Pick-up DX 4-speed auto
Mazda Bravo 2WD 2.5 litre turbo diesel Dual Cab Pick-up DX 5-speed manual
Mazda Bravo 4WD 2.6 litre petrol Dual Cab Pick-up DX 5-speed manual
Mazda Bravo 4WD 2.6 litre petrol Dual Cab Pick-up SDX 5-speed manual
Mazda Bravo 4WD 2.5 litre turbo diesel Dual Cab Pick-up DX 5-speed manual
Mazda Bravo 4WD 2.5 litre turbo diesel Dual Cab Pick-up SDX 5-speed manual
Mazda Bravo 2WD 2.6 litre petrol Freestyle Cab Pick-up DX+ 5-speed manual
Mazda Bravo 2WD 2.6 litre turbo diesel Freestyle Cab Cab Chassis DX+ 5-speed manual
Mazda Bravo 2WD 2.6 litre turbo diesel Freestyle Cab Pick-up DX+ 5-speed manual
Mazda Bravo 4WD 2.5 litre turbo diesel Freestyle Cab Cab Chassis DX 5-speed manual
Mazda Bravo 4WD 2.5 litre turbo diesel Freestyle Cab Pick-up DX 5-speed manual
Mazda Bravo 4WD 2.5 litre turbo diesel Freestyle Cab Pick-up SDX 5-speed manual
Mitsubishi Triton Double Cab GLX 5-speed manual
Mitsubishi Triton Double Cab GLX 4-speed auto
Mitsubishi Triton 4WD Double Cab GLX 5-speed manual
Mitsubishi Triton 4WD Double Cab GLS 5-speed manual
Mitsubishi Triton 4WD Double Cab GLS 4-speed auto
Mitsubishi Triton Double Cab GLX 5-speed V6
Mitsubishi Triton 4WD Double Cab GLX 5-speed manual turbo diesel
Mitsubishi Triton 4WD Double Cab GLS 5-speed manual turbo diesel
Nissan Navara 4x2 2.4 litre petrol Ute Dual Cab DX
Nissan Navara 4x4 3.3 litre petrol Ute Dual Cab DX
Nissan Navara 4x4 3.3 litre petrol Ute Dual Cab ST-R
Nissan Navara 4x4 3.0 litre Ute Dual Cab DX
Nissan Navara 4x4 3.0 litre Ute Dual Cab ST-R
Toyota Hilux 4x2 standard petrol Dual Cab Ute
Toyota Hilux 4x2 standard diesel Dual Cab Ute
Toyota Hilux 4WD standard petrol Double Cab Ute
Toyota Hilux 4WD SR5 petrol Dual Cab Ute
Toyota Hilux 4WD standard diesel Double Cab Ute
Toyota Hilux 4WD SR5 diesel Double Cab Ute
Toyota Hilux 4x2 V6 SR petrol Extra Cab auto Level 2
Toyota Hilux 4x2 V6 SR petrol Extra Cab auto Level 2+ABS
Toyota Hilux 4x2 V6 SR5 petrol Extra Cab auto Level 3
Toyota Hilux 4x4 V6 SR5 petrol Extra Cab manual Level 3
Toyota Hilux 4x4 turbo diesel SR Extra Cab Chassis manual Level 2
Toyota Hilux 4x4 turbo diesel SR Extra Cab Chassis manual Level 2 + ABS
Toyota Hilux 4x4 turbo diesel SR5 Extra Cab manual Level 3
Toyota Hilux 4x2 V6 SR petrol Dual Cab auto Level 2
Toyota Hilux 4x2 V6 SR petrol Dual Cab auto Level 2 + ABS
Toyota Hilux 4x2 V6 SR5 petrol Dual Cab auto Level 3
Toyota Hilux 4x2 V6 SR petrol Dual Cab manual Level 2
Toyota Hilux 4x2 V6 SR petrol Dual Cab manual Level 2 + ABS
Toyota Hilux 4x2 V6 SR5 petrol Dual Cab manual Level 3
Toyota Hilux 4x4 V6 SR petrol Dual Cab auto Level 2
Toyota Hilux 4x4 V6 SR petrol Dual Cab auto Level 2 + ABS
Toyota Hilux 4x4 V6 SR5 petrol Dual Cab auto Level 3
Toyota Hilux 4x4 V6 SR petrol Dual Cab manual Level 2
Toyota Hilux 4x4 V6 SR petrol Dual Cab manual Level 2 + ABS
Toyota Hilux 4x4 V6 SR5 petrol Dual Cab manual Level 3
Toyota Hilux 4x2 turbo diesel SR Dual Cab manual Level 2
Toyota Hilux 4x2 turbo diesel SR Dual Cab manual Level 2 + ABS
Toyota Hilux 4x4 turbo diesel SR Dual Cab manual Level 2
Toyota Hilux 4x4 turbo diesel SR Dual Cab manual Level 2 + ABS
Toyota Hilux 4x4 turbo diesel SR Dual Cab Chassis manual Level 2
Toyota Hilux 4x4 turbo diesel SR Dual Cab Chassis manual Level 2 + ABS
Toyota Hilux 4x4 turbo diesel SR5 Dual Cab manual Level 3
Toyota Hilux 4x4 turbo diesel SR Dual Cab auto Level 2
Toyota Hilux 4x4 turbo diesel SR Dual Cab auto Level 2 + ABS
Toyota Hilux 4x4 turbo diesel SR5 Dual Cab auto Level 3
Toyota Hilux 4x2 4-cylinder petrol Workmate Dual Cab manual Level 1
Volkswagen 1.9L TDI Dual Cab (77kW) LWB
Volkswagen 2.5L TDI Dual Cab (128kW) LWB

Single Cab Utes - Eligible for Exemption
Make Description
Ford Courier 4x2 Single Cab Chassis 2.6 litre petrol GL auto & manual
Ford Courier 4x2 Single Cab Pick-up 2.6 litre petrol GL manual
Ford Courier 4x2 Single Cab Chassis turbo diesel GL manual
Ford Courier 4x2 Super Cab Pick-up 2.6 litre petrol XL manual
Ford Courier 4WD Single Cab Chassis 2.6 litre petrol GL
Ford Courier 4WD Super Cab Pick-up 2.6 litre petrol XL
Ford Courier 4WD Single Cab Chassis turbo diesel GL
Ford Courier 4WD Super Cab Chassis turbo diesel XL
Ford Courier 4WD Super Cab Pick-up turbo diesel XL
Ford Courier 4WD Super Cab Pick-up turbo diesel XLT manual
Ford Courier 4WD Super Cab Pick-up V6 petrol GL manual
Ford BA Utility XL Chassis Cab 4.0Lt VCT 6-cyl manual 1-Tonne
Ford BA Utility XL Chassis Cab 4.0Lt VCT 6-cyl column auto 1-Tonne
Ford BA Utility XL Chassis Cab 4.0Lt VCT 6-cyl. floor auto 1-Tonne
Ford BA Utility XL Chassis Cab 4.0Lt E-gas manual 1-Tonne
Ford BA Utility XL Chassis Cab 4.0Lt E-gas column auto 1-Tonne
Ford BA Utility XL Chassis Cab 4.0Lt E-gas floor auto 1-Tonne
Ford BA Utility XL Chassis Cab V8 manual 1-Tonne
Ford BA Utility XL Chassis Cab V8 floor auto 1-Tonne
Ford BA Utility XLS Chassis Cab 4.0Lt VCT 6-cyl. manual Sports
Ford BA Utility XLS Chassis Cab 4.0Lt VCT 6-cyl. floor auto Sports
Ford BA Utility XLS Chassis Cab 4.0Lt VCT 6-cyl. manual 1-Tonne
Ford BA Utility XLS Chassis Cab 4.0Lt VCT 6-cyl. floor auto 1-Tonne
Ford BA Utility XLS Chassis Cab 4.0Lt E-gas manual sports
Ford BA Utility XLS Chassis Cab 4.0Lt E-gas floor auto sports
Ford BA Utility XLS Chassis Cab 4.0Lt E-gas manual 1-Tonne
Ford BA Utility XLS Chassis Cab 4.0Lt E-gas floor auto 1-Tonne
Ford BA Utility XLS Chassis Cab V8 manual sports
Ford BA Utility XLS Chassis Cab V8 floor auto sports
Ford BA Utility XLS Chassis Cab V8 manual 1-Tonne
Ford BA Utility XLS Chassis Cab V8 floor auto 1-Tonne
Ford BA Utility XL S/Side Box 4.0Lt VCT 6-cyl. manual standard
Ford BA Utility XL S/Side Box 4.0Lt VCT 6-cyl. column auto standard
Ford BA Utility XL S/Side Box 4.0Lt VCT 6-cyl. floor auto standard
Ford BA Utility XL S/Side Box 4.0Lt VCT 6-cyl. manual 1-Tonne
Ford BA Utility XL S/Side Box 4.0Lt VCT 6-cyl. column auto 1-Tonne
Ford BA Utility XL S/Side Box 4.0Lt VCT 6-cyl. floor auto 1-Tonne
Ford BA Utility XL S/Side Box 4.0Lt E-gas manual standard
Ford BA Utility XL S/Side Box 4.0Lt E-gas column auto standard
Ford BA Utility XL S/Side Box 4.0Lt E-gas floor auto standard
Ford BA Utility XL S/Side Box 4.0Lt E-gas manual 1-Tonne
Ford BA Utility XL S/Side Box 4.0Lt E-gas column auto 1-Tonne
Ford BA Utility XL S/Side Box 4.0Lt E-gas floor auto 1-Tonne
Ford BA Utility XL S/Side Box V8 manual standard
Ford BA Utility XL S/Side Box V8 floor auto standard
Ford BA Utility XL S/Side Box V8 manual 1-Tonne
Ford BA Utility XL S/Side Box V8 floor auto 1-Tonne
Ford BA Utility XLS S/Side Box 4.0Lt VCT 6-cyl. manual sports
Ford BA Utility XLS S/Side Box 4.0Lt VCT 6-cyl. floor auto sports
Ford BA Utility XLS S/Side Box 4.0Lt VCT 6-cyl. Manual 1-Tonne
Ford BA Utility XLS S/Side Box 4.0Lt VCT 6-cyl. Floor Auto 1-Tonne
Ford BA Utility XLS S/Side Box 4.0Lt E-gas manual sports
Ford BA Utility XLS S/Side Box 4.0Lt E-gas floor auto sports
Ford BA Utility XLS S/Side Box 4.0Lt E-gas manual 1-Tonne
Ford BA Utility XLS S/Side Box 4.0Lt E-gas floor auto 1-Tonne
Ford BA Utility XLS S/Side Box V8 manual sports
Ford BA Utility XLS S/Side Box V8 floor auto sports
Ford BA Utility XLS S/Side Box V8 manual 1-Tonne
Ford BA Utility XLS S/Side Box V8 floor auto 1-Tonne
Ford BA Utility XR6 S/Side Box 4.0Lt VCT 6-cyl. manual sports
Ford BA Utility XR6 S/Side Box 4.0Lt VCT 6-cyl. floor auto sports
Ford BA Utility XR6 Turbo s/s box 4.0Lt VCT 6-cyl. turbo manual & floor auto sports
Ford BA Utility XR8 S/Side Box 5.4Lt DOHC 4V V8 manual & floor auto sports
Ford BA Utility RTV Chassis Cab 4.0Lt DOHC VCT 16 manual & floor auto 1-Tonne
Ford BA Utility RTV Chassis Cab 4.0Lt DOHC VCT 16 E-gas manual & floor auto 1-Tonne
Ford BA Utility RTV Chassis Cab 5.4Lt SOHC 3V V8 manual & floor auto 1-Tonne
Ford BA Utility RTV Styleside Box 4.0Lt DOHC VCT 16 manual & floor auto 1-Tonne
Ford BA Utility RTV Styleside Box 4.0Lt DOHC VCT 16 E-gas manual & floor auto 1-Tonne
Ford BA Utility RTV Styleside Box 5.4Lt SOHC 3V V8 manual & floor auto 1-Tonne
Ford BA Utility Pursuit Ute 5.4Lt DOHC 32 valve V8 manual & floor auto IDW
Ford F-Series 4x2 F250 Super Cab Pick-up XLT auto
Ford F-Series 4x2 F350 Super Cab Chassis XLT auto
Ford F-Series 4x4 F250 Super Cab Chassis XL manual
Ford F-Series 4x4 F250 Super Cab Pick-up XLT auto
Ford F-Series 4x4 F350 Super Cab Chassis XL manual & auto
Ford F-Series 4x2 F350 Single Cab Chassis XL manual
Ford F-Series 4x2 F350 Single Cab Chassis XLT auto
Ford F-Series 4x4 F250 Single Cab Chassis XL manual
Holden One Tonner 4x2 Single cab pickup manual & automatic
Holden S One Tonner V6 4x2 single cab pickup manual & automatic
Holden S One Tonner V8 4x2 single cab pickup manual & automatic
Holden Rodeo DX 4x2 Petrol Single cab manual
Holden Rodeo DX 4x2 Petrol Single cab PS manual
Holden Rodeo LX 4x2 Petrol Single cab manual & automatic
Holden Rodeo LX 4x4 Petrol Single cab manual
Holden Rodeo LX 4x2 Petrol Single cab pickup manual
Holden Rodeo LX 4x2 Petrol Space cab manual
Holden Rodeo LX 4x2 Petrol Space cab pickup manual & auto
Holden Rodeo LX 4x4 Petrol Space cab pickup manual
Holden Rodeo LT 4x4 Petrol Space cab pickup manual
Holden Rodeo LX 4x2 Turbo Diesel Single cab manual
Holden Rodeo DX 4x4 Turbo Diesel Single cab manual
Holden Rodeo LX 4x4 Turbo Diesel Single cab manual
Holden Rodeo LX 4x4 Turbo Diesel Space cab manual
Holden Rodeo LX 4x4 Turbo Diesel Space cab pickup manual
Holden Rodeo LT 4x4 Turbo Diesel Space cab pickup manual
Holden S Ute 4x2 Single cab pickup manual & automatic
Holden SS Ute 4x2 Single cab pickup manual & automatic
Holden Ute 4x2 Single cab pickup manual & automatic
Mazda Bravo 2WD 2.6 litre petrol Single Cab Cab Chassis DX 5-speed manual 2 and 3 seater
Mazda Bravo 2WD 2.6 litre petrol Single Cab Cab Chassis DX 4-speed auto 2 and 3 seater
Mazda Bravo 2WD 2.6 litre petrol Single Cab Pick-up DX 5-speed manual
Mazda Bravo 2WD 2.5 litre turbo diesel Single Cab Cab Chassis DX 5-speed manual 2 and 3 seater
Mazda Bravo 4WD 2.5 litre turbo diesel Single Cab Cab Chassis DX 5-speed manual 2 and 3 seater
Mazda B Series Cab Plus
Mazda T Series 4.6 litre diesel Short WheelBase (SWB) Truck 5-speed manual
Mazda T Series 4.6 litre diesel Long WheelBase mid (LWB) Truck 5-speed manual
Mazda T Series 4.6 litre diesel Long WheelBase heavy (LWB) Truck 5-speed manual
Mazda T Series 4.6 litre diesel Extra Long WheelBase (ELWB) Truck 5-speed manual
Mitsubishi Triton Cab Chassis 5-speed manual
Mitsubishi Triton Cab Chassis 4-speed auto GLX
Mitsubishi Triton 2WD Club Cab GLX 5-speed manual
Mitsubishi Triton Cab Chassis GLX 5-speed manual
Mitsubishi Triton Club Cab GLX 5-speed manual
Mitsubishi Triton 4WD Cab Chassis GLX 5-speed manual
Mitsubishi Triton 4WD Cab Chassis GLX 5-speed manual turbo diesel
Mitsubishi Triton 4WD Club Cab GLX 5-speed manual turbo diesel
Nissan Navara 4x2 2.4 litre petrol Single Cab/Chassis DX
Nissan Navara 4x4 3.0 litre diesel Single Cab/Chassis DX
Nissan Patrol 4x4 4.2 litre diesel Single Cab/Chassis DX Leaf
Nissan Patrol 4x4 4.2 litre diesel Single Cab/Chassis DX Coil
Nissan Patrol 4x4 4.2 litre diesel Single Cab/Chassis ST Coil
Toyota Hilux 4x2 Workmate petrol Single Cab Ute
Toyota Hilux 4x2 Workmate petrol Single Cab Chassis
Toyota Hilux 4x2 Standard petrol Single Cab Ute
Toyota Hilux 4x2 Standard petrol Cab Chassis
Toyota Hilux 4x2 Standard diesel Single Cab Ute
Toyota Hilux 4x2 Standard diesel Cab Chassis
Toyota Hilux 4x2 Xtra petrol Ute
Toyota Hilux 4WD Standard petrol Single Cab Ute
Toyota Hilux 4WD Standard petrol Cab Chassis
Toyota Hilux 4WD Xtra Standard petrol Ute
Toyota Hilux 4WD Standard diesel Single Cab Ute
Toyota Hilux 4WD Standard diesel Cab Chassis
Toyota Hilux 4WD Xtra Standard diesel Ute
Toyota Hilux 4WD Xtra Standard diesel Cab Chassis
Toyota Hilux 4x2 V6 SR petrol Single Cab auto & manual Level 2
Toyota Hilux 4x2 V6 SR petrol Single Cab auto & manual Level 2 + ABS
Toyota Hilux 4x2 V6 SR petrol Single Cab Chassis auto & manual Level 2
Toyota Hilux 4x2 V6 SR petrol Single Cab Chassis auto & manual Level 2 + ABS
Toyota Hilux 4x4 V6 SR petrol Single Cab Chassis auto & manual Level 2
Toyota Hilux 4x4 V6 SR petrol Single Cab Chassis auto & manual Level 2 + ABS
Toyota Hilux 4x2 turbo diesel SR Single Cab Chassis manual Level 2
Toyota Hilux 4x2 turbo diesel SR Single Cab Chassis manual Level 2 + ABS
Toyota Hilux 4x4 turbo diesel SR Single Cab Chassis auto & manual Level 2
Toyota Hilux 4x4 turbo diesel SR Single Cab Chassis auto & manual Level 2 + ABS
Toyota Hilux 4x2 4-cylinder petrol Workmate Single Cab Chassis manual Level 1
Volkswagen 1.9L TDI Single Cab (77kW) SWB
Volkswagen 2.5L TDI Single Cab (128kW) SWB

Four Wheel Drives and Vans - Eligible for Exemption
Make Description
Ford Econovan 4m Van (manual)
Ford Econovan 4.4m Van manual & automatic
Ford Econovan 4.7m Van manual & automatic
Ford Transit SWB Van (petrol - low roof)
Ford Transit MWB Van (petrol - mid roof)
Ford Transit LWB Van (petrol - mid roof)
Ford Transit Single Chassis Cab (diesel - low roof)
Ford Transit Crew Cab Chassis (diesel - low roof)
Holden Combo 2 seater panel van
Kia K2700 2.7L diesel 5-speed manual - Cab Chassis (including 140kg tray)
Kia Pregio 2.7L diesel 5-speed manual - Van
Mazda E Series 1.8 litre petrol Short WheelBase (SWB) Van 5-speed manual
Mazda E Series 2.0 litre petrol Medium WheelBase (MWB) Van 5-speed manual
Mazda E Series 2.0 litre petrol Medium WheelBase (MWB) Van 4-speed automatic
Mazda E Series 2.0 litre petrol Long WheelBase (LWB) Van 5-speed manual
Mazda E Series 2.0 litre petrol Long WheelBase (LWB) Van 4-speed automatic
Mazda E Series 2.0 litre petrol Cab Chassis 5-speed manual
Mitsubishi Express SWB petrol manual
Mitsubishi Express Window van
Mitsubishi Express MWB Walkthru manual & auto
Mitsubishi Express MWB petrol manual
Toyota Dyna Double Cab Pick-up
Toyota Hiace SBV 2 seater Semi Bonneted Blind Van
Toyota Landcruiser Troop Carrier
Toyota Townace SBV 4 door 2 seater Semi Bonneted Van
Volkswagen Transporter 2.0 litre SWB
Volkswagen Transporter 2.5 litre SWB
Volkswagen Transporter 2.5 litre LWB
Volkswagen Transporter 2.5 litre SWB Single Cab Chassis
Volkswagen Transporter 2.5 litre LWB Double Cab Chassis
Volkswagen Transporter 1.9 Litre SWB (77kW) Std Roof
Volkswagen Transporter 2.0 Litre SWB (85kW petrol) Std Roof
Volkswagen Transporter 2.5 Litre SWB (128kW) Std Roof
Volkswagen Transporter 3.2 Litre SWB (V6 Petrol 173kW) Std Roof
Volkswagen Transporter 1.9 Litre LWB (77kW) Std Roof
Volkswagen Transporter 2.0 Litre LWB (85kW petrol) Std Roof
Volkswagen Transporter 2.5 Litre LWB (128kW) Std Roof
Volkswagen Transporter 3.2 litre LWB (V6 petrol 173kW) Std Roof

Four Wheel Drives and Vans - Ineligible for Exemption
Make Description
Chrysler Grand Voyager Auto
Chrysler Voyager Auto
Ford Explorer XLT Auto V6
Ford Explorer XLT Auto V8
Ford Explorer Limited Auto V6
Ford Explorer Limited Auto V8
Ford Explorer Limited Manual
Holden Adventra SX6 automatic
Holden Adventra CX6 automatic
Holden Adventra LX6 automatic
Holden Adventra LX8 automatic
Jeep Cherokee Sport
Jeep Cherokee Turbo diesel
Jeep Grand Cherokee Laredo
Jeep Grand Cherokee Limited
Kia Sorento 3.5L V6 - 4WD
Kia Sportage Petrol 5-speed manual - 4WD
Kia Sportage 2.7L Auto-4WD
Mazda MPV 7-seat MPV
Mazda Tribute 2.3 litre 14 petrol 5-door wagon 4-speed automatic Limited Sport
Mazda Tribute 3.0 litre V6 petrol 5-door wagon 4-speed automatic Limited Sport
Mazda Tribute 3.0 litre V6 petrol 5-door wagon 4-speed automatic Classic
Mazda Tribute 3.0 litre V6 petrol 5-door wagon 4-speed automatic Luxury
Mitsubishi Challenger Manual & automatic
Mitsubishi Pajero SWB GLS petrol manual & automatic
Mitsubishi Pajero SWB GL petrol manual
Mitsubishi Pajero SWB GL diesel manual
Mitsubishi Pajero SWB GLX diesel manual
Mitsubishi Pajero LWB Escape petrol manual & automatic
Mitsubishi Pajero LWB GLS petrol manual
Mitsubishi Pajero LSWB GLS petrol automatic
Mitsubishi Pajero LWB GLS diesel manual
Mitsubishi Pajero LWB Exceed petrol manual & automatic
Mitsubishi Starwagon Satellite manual & automatic
Mitsubishi Starwagon GL manual & automatic
Mitsubishi Starwagon GLX automatic
Nissan Pathfinder Standard
Nissan Pathfinder Ti
Nissan Patrol DX 2.8 litre turbo diesel manual
Nissan Patrol ST 2.8 litre turbo diesel manual
Nissan Patrol DX 4.2 litre diesel manual
Nissan Patrol ST 4.2 litre turbo diesel manual
Nissan Patrol ST 4.5 litre petrol manual & automatic
Nissan Patrol Ti 4.5 litre petrol automatic
Nissan X Trail All Variants
Toyota Landcruiser Snowy Petrol manual & automatic
Toyota Landcruiser Snowy Diesel manual & automatic
Toyota Prado RV
Toyota Prado RV6
Toyota Prado GXL
Toyota Prado Grande
Toyota Spacia Manual & automatic
Toyota Tarago GLI
Toyota Tarago GLX
Toyota Tarago Ultima
Volkswagen Caravelle 8 Seater People Mover
Volkswagen Kombi 9 Seater People Mover
Volkswagen Multivan 7 Seater People Mover

Appendix D

Attachment

Current as at 1 July 1999

Dual Cabs - Eligible for Exemption
Make Description
Nissan Navara 4x2 2.4 litre petrol Ute Dual Cab DX
Nissan Navara 4x2 2.4 litre petrol Ute Dual Cab ST
Nissan Navara 4x2 2.7 litre diesel Ute Dual Cab DX
Nissan Navara 4x4 2.4 litre petrol Ute Dual Cab DX
Nissan Navara 4x4 3.2 litre diesel Ute Dual Cab DX
Nissan Navara 4x4 3.2 litre diesel Ute Dual Cab ST
Mitsubishi Triton Double Cab GLX 5 speed manual
Mitsubishi Triton Double Cab GLX 4 speed auto
Mitsubishi Triton Double Cab GLX 5 speed manual Diesel
Mitsubishi Triton 4WD Double Cab GLX 5 speed manual
Mitsubishi Triton 4WD Double Cab GLX 5 speed manual Diesel
Mitsubishi Triton 4WD Double Cab GLS 5 speed manual
Mitsubishi Triton 4WD Double Cab GLS 4 speed auto
Holden Rodeo V6 4x2 3.2 litre Petrol Crew Cab Pick Up LX 5 Speed manual
Holden Rodeo V6 4x2 3.2 litre Petrol Crew Cab Pick Up LX 4 Speed auto
Holden Rodeo V6 4x2 3.2 litre Petrol Crew Cab Pick Up LT 5 Speed manual
Holden Rodeo V6 4x2 3.2 litre Petrol Crew Cab Pick Up LT 4 Speed auto
Holden Rodeo V6 4WD 3.2 litre Petrol Crew Cab Pick Up LX 5 speed manual L/S Diff
Holden Rodeo V6 4WD Diesel 2.8 litre Crew cab LX 5 speed manual L/S Diff
Holden Rodeo 4x2 2.2 litre petrol pick up Crew Cab DX 5 speed manual power steering
Mazda Bravo 4x2 2.6 litre petrol dual cab ute DX 5 speed manual
Mazda Bravo 4WD 2.6 litre petrol dual cab ute DX 5 speed manual
Mazda Bravo 4WD 2.6 litre petrol dual cab ute SDX 5 speed manual
Mazda Bravo 4WD 2.5 litre diesel turbo dual cab ute DX 5 speed manual
Mazda Bravo 4WD 2.5 litre diesel turbo dual cab ute SDX 5 speed manual
Toyota Hilux 4x2 Standard petrol dual cab ute
Toyota Hilux 4x2 Standard diesel dual cab ute
Toyota Hilux 4WD Standard petrol double cab ute
Toyota Hilux 4WD SR5 petrol dual cab ute
Toyota Hilux 4WD Standard diesel double cab ute
Toyota Hilux 4WD SR5 diesel double cab ute
Ford Courier 4x2 Crew cab chassis 2.6 litre petrol GL manual
Ford Courier 4x2 Crew cab pickup 2.6 litre petrol GL manual
Ford Courier 4x2 Crew cab pickup 2.6 litre petrol GL auto
Ford Courier 4x2 Crew cab pickup 2.6 litre petrol XL manual
Ford Courier 4x2 Crew cab pickup 2.6 litre petrol XL auto
Ford Courier 4x2 Crew cab pickup turbo diesel GL manual
Ford Courier 4WD Crew cab chassis 2.6 litre petrol GL
Ford Courier 4WD Crew Cab Pickup 2.6 litre petrol GL
Ford Courier 4WD Crew Cab Chassis turbo diesel GL
Ford Courier 4WD Crew Cab Pickup turbo diesel GL
Ford Courier 4WD Crew Cab Pickup turbo diesel XL

Single Cabs - Eligible for Exemption
Make Description
Nissan Navara 4x2 2.4 litre Petrol Single Cab/Chassis STD
Nissan Navara 4x2 2.4 litre Petrol Single Cab/Chassis DX
Nissan Navara 4x2 2.7 litre Diesel Single Cab/Chassis DX
Nissan Navara 4x4 2.4 litre Petrol Single Cab/Chassis DX
Nissan Navara 4x4 3.2 litre Diesel Single Cab/Chassis STD
Nissan Navara 4x4 3.2 litre Diesel Single Cab/Chassis DX
Mitsubishi Triton Cab Chassis 5 speed manual
Mitsubishi Triton Cab Chassis 4 speed auto GLX
Mitsubishi Triton Cab Chassis 5 speed manual Diesel
Mitsubishi Triton 2WD Club Cab GLX 5 speed manual
Mitsubishi Triton 2WD Club Cab GLX 4 speed auto
Mitsubishi Triton Cab Chassis GLX 5 speed manual
Mitsubishi Triton Cab Chassis GLX 5 speed manual Diesel
Mitsubishi Triton Club Cab GLX 5 speed manual
Holden Ute Series III Ecotec V6
Holden Ute Series III 179kw* V8
Holden Rodeo V6 4x2 3.2 litre Petrol s/cab chassis LX 5 speed manual
Holden Rodeo V6 4x2 3.2 litre Petrol s/cab chassis LX 5 speed manual with L/S Diff
Holden Rodeo V6 4x2 3.2 litre Petrol s/cab chassis LX 4 speed auto
Holden Rodeo V6 4x2 3.2 litre Petrol s/cab chassis LX 4 speed auto with L/S Diff
Holden Rodeo V6 4WD 3.2 litre Petrol s/cab chassis LX 5 speed manual L/S Diff
Holden Rodeo 4WD 2.6 litre petrol space cab LS 5 speed man L/S Diff
Holden Rodeo 4WD 2.8 litre diesel s/cab DX 5 speed manual L/S Diff
Holden Rodeo 4WD 2.8 litre diesel s/cab LX 5 speed manual L/S Diff
Holden Rodeo 4WD 2.8 litre diesel space cab LX 5 speed manual L/S Diff
Holden Rodeo 4x2 2.2 litre single cab chassis DX 5 speed manual
Holden Rodeo 4x2 2.2 litre single cab chassis DX 5 speed manual power steer
Holden Rodeo 4x2 2.2 litre single cab pickup DX 5 speed manual power steer
Mazda Bravo 4x2 2.6 litre petrol single cab chassis DX 5 speed manual
Mazda Bravo 4x2 2.6 litre petrol single cab ute DX 5 speed manual
Mazda Bravo 4x2 2.6 litre petrol cab plus ute DX 5 speed manual
Mazda Bravo 4x2 2.5 litre diesel turbo single cab chassis DX 5 speed man
Mazda Bravo 4WD 2.6 litre petrol single cab chassis DX 5 speed man
Mazda Bravo 4WD 2.6 litre petrol cab plus cab chassis DX 5 speed man
Mazda Bravo 4WD 2.6 litre petrol cab plus ute DX 5 speed man
Mazda Bravo 4WD 2.5 litre diesel turbo single cab chassis DX 5 speed man
Mazda Bravo 4WD 2.5 litre diesel turbo cab plus cab chassis DX 5 speed man
Toyota Hilux 4x2 Workmate petrol single cab ute
Toyota Hilux 4x2 Workmate petrol single cab chassis
Toyota Hilux 4x2 Standard petrol single cab ute
Toyota Hilux 4x2 Standard petrol cab chassis
Toyota Hilux 4x2 Standard diesel single cab ute
Toyota Hilux 4x2 Standard diesel cab chassis
Toyota Hilux 4x2 Xtra petrol ute
Toyota Hilux 4WD Standard petrol single cab ute
Toyota Hilux 4WD Standard petrol cab chassis
Toyota Hilux 4WD Xtra standard petrol ute
Toyota Hilux 4WD Standard diesel single cab ute
Toyota Hilux 4WD Standard diesel cab chassis
Toyota Hilux 4WD Xtra standard diesel ute
Toyota Hilux 4WD Xtra standard diesel cab chassis
Ford Courier 4x2 Single chassis 2.6 litre petrol GL manual
Ford Courier 4x2 Single chassis 2.6 litre petrol GL auto
Ford Courier 4x2 Single Pickup 2.6 litre petrol GL manual
Ford Courier 4x2 Single chassis turbo diesel GL manual
Ford Courier 4WD Single chassis 2.6 litre petrol GL
Ford Courier 4WD Super Pickup 2.6 litre petrol XL
Ford Courier 4WD Single chassis turbo diesel GL
Ford Courier 4WD Super Chassis turbo diesel XL
Ford Courier 4WD Super Pickup turbo diesel XL

Four Wheel Drives and Vans - Eligible for Exemption
Make Description
Mitsubishi Express SWB Petrol Manual
Mitsubishi Express Window Van
Mitsubishi Express SWB Petrol Auto
Mitsubishi Express MWB Petrol Auto
Mitsubishi Express 4WD Manual
Mitsubishi Express MWB Diesel Manual
Mitsubishi Express MWB 'Walkthru' Manual
Mitsubishi Express MWB 'Walkthru' Auto
Toyota Townace SBV 4 Door 2 seater Semi Bonneted Van
Toyota Hiace SBV 2 seater Semi Bonneted Blind Van
Holden Combo Panel Van, 2 seater
Volkswagen Transporter 2.0L SWB
Volkswagen Transporter 2.5L SWB
Volkswagen Transporter 2.5L LWB
Volkswagen Transporter 2.5L SWB Single Cab Chassis
Volkswagen Transporter 2.5L LWB Double Cab Chassis
Toyota Dyna Double Cab Pickup
Toyota Landcruiser Troop Carrier
Ford Econovan 4m Van
Ford Econovan 4.4m Van
Ford Econovan 4.7m Cab Chassis
Ford Transit SWB Van
Ford Transit LWB Van
Ford Transit Chassis Cab

Four Wheel Drives and Vans - Ineligible for Exemption
Make Description
Mitsubishi Pajero SWB GLS Petrol Manual
Mitsubishi Pajero SWB GLS Petrol Automatic
Mitsubishi Pajero SWB GL Petrol Manual
Mitsubishi Pajero SWB GL Diesel Manual
Mitsubishi Pajero SWB GLX Diesel Manual
Mitsubishi Pajero LWB Escape Petrol Manual
Mitsubishi Pajero LWB Escape Petrol Automatic
Mitsubishi Pajero LWB GLS Petrol Manual
Mitsubishi Pajero LWB GLS Petrol Automatic
Mitsubishi Pajero LWB GLS Diesel Manual
Mitsubishi Pajero LWB Exceed Petrol Manual
Mitsubishi Pajero LWB Exceed Petrol Automatic
Mitsubishi Challenger Manual
Mitsubishi Challenger Auto
Kia Sportage Petrol 5 Speed Manual
Nissan Pathfinder Standard
Nissan Pathfinder Ti
Nissan Patrol DX 2.8 Litre turbo diesel manual
Nissan Patrol ST 2.8 litre turbo diesel manual
Nissan Patrol DX 4.2 litre diesel manual
Nissan Patrol ST 4.2 litre turbo diesel manual
Nissan Patrol St 4.5 litre petrol manual
Nissan Patrol ST 4.5 litre petrol automatic
Nissan Patrol Ti 4.5 litre petrol automatic
Toyota Prado RV RV RZJ95R-GKMNKQ
Toyota Prado RV6 RZJ95R-GKPNKQ
Toyota Prado RV6 VZJ95R-GKMNKQ
Toyota Prado RV6 VZJ95R-GKPNKQ
Toyota Prado GXL VZJ95R-GKMNKQ
Toyota Prado GXL VZJ95R-GKPNKQ
Toyota Prado ( Grande ) VZJ95R-GKPEKQ
Toyota Landcruiser Snowy Petrol Manual
Toyota Landcruiser Snowy Petrol Auto
Toyota Landcruiser Snowy Diesel Manual
Toyota Landcruiser Snowy Diesel Auto
Holden Jackaroo Base Manual 8DQ35-261
Holden Jackaroo SE Diesel 8DS35661
Holden Jackaroo Manual 8DQ35-251
Holden Jackaroo Auto 8DQ35-252
Holden Jackaroo SE Manual 8DS35-651
Holden Jackaroo SE Auto 8DS35-652
Holden Monteray Auto 8DT35-952
Jeep Cherokee Sport
Jeep Cherokee Turbo Diesel
Jeep Grand Cherokee Laredo
Jeep Grand Cherokee Limited
Ford Explorer XL Auto
Ford Explorer XL Manual
Ford Explorer XLT Auto
Ford Explorer Limited Auto
Ford Explorer Limited Manual
Toyota Spacia Manual
Toyota Spacia Automatic
Mazda MPV  
Mitsubishi Starwagon Satellite Manual
Mitsubishi Starwagon Satellite Auto
Mitsubishi Starwagon GL Manual
Mitsubishi Starwagon GL Automatic
Mitsubishi Starwagon GLX Automatic
Toyota Tarago GLI TCR10R-RRMDKQ
Toyota Tarago GLI TCR10R-RRSDKQ
Toyota Tarago GLX TCR11R-RRSGKQ
Toyota Tarago Ultima TCR11R-RRSGKQ
Chrysler Voyager Auto
Chrysler Grand Voyager Auto
Volkswagen Caravelle 8 seater van



References

ATO references:
NO  L85/10-3

Date of effect:
Immediate

Subject References:
FRINGE BENEFITS TAX

Legislative References:
FBTAA 1986 8
FBTAA 1986 47
FBTAA 1986 136

Case References:
Case M10
80 ATC 76

MT 2024 history   Top  
   Date   Version   Change 
    1 September 1986   Original ruling   
   19 January 2000   Consolidated ruling   Addendum 
   13 July 2005   Consolidated ruling   Addendum 
   12 July 2006   Consolidated ruling   Addendum 
   22 August 2007   Consolidated ruling   Addendum 
 You are here ®  19 September 2007   Consolidated ruling   Addendum 
   22 October 2008   Consolidated ruling   Partial Withdrawal 


 


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