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Miscellaneous Taxation Ruling

MT 2024A3


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

This Addendum amends MT 2024 to clarify those vehicles which would be eligible for exemption where private use is limited to certain work related travel.

Note: The Addenda to Miscellaneous Taxation Ruling MT 2024 that previously issued on 19 January 2000 and 13 July 2005 are still relevant for employers who may be providing employees with vehicles as listed in those documents. The appendices to those Addenda must therefore be read in conjunction with the additional vehicles as outlined in this Addendum.

Miscellaneous Taxation Ruling MT 2024 is amended as follows:

1. At Appendix

Delete the attachment for both eligible and ineligible vehicles. In addition to the changes made under the earlier addenda, replace the following list that is 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

Commissioner of Taxation

12 July 2006

References

ATO references:
NO  2005/18404

ISSN 1039-0731

 


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