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Miscellaneous Taxation Ruling

MT 2024A


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

Attention Please note that the PDF version is the authorised version of this ruling.
Go to notice View the consolidated version for this notice.

FOI status: may be released

Notice of Addendum

1. Title reads as above. Delete the words 'where private use is limited to certain work-related travel'.

2. At paragraph 1

After 'certain work-related use travel' add '; 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).'.

3. At paragraph 3

After 'utility truck or similar vehicle' add ', designed to carry a load of less than one tonne;'.

4. At paragraph 5

After 'sub-section 82AF(2) of the Income Tax Assessment Act' add '1936'.

5. At paragraph 7

After 'sub-section 82AF(2) of the Income Tax Assessment Act' add '1936'.

6. At paragraph 13

After '...solely of eligible work-related travel' add 'or private travel which is minor, infrequent and irregular'.

7. At paragraph 21

Delete the word 'two'.

8. At Appendix

Delete the attachment for both eligible and ineligible vehicles.

Replace with the following list that is 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 cab Utes
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

Commissioner of Taxation

19 January 2000

References

ATO references:
NO  99/15852-2

ISSN 0813-3662

 


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