From www.pwc.com.au: Employers need to review vehicle arrangements for the 2025 Fringe Benefits Tax (FBT) year, particularly regarding the sunsetting of the exemption for plug-in hybrid electric vehicles (PHEVs) after March 31, 2025.

The ATO has established guidelines for valuing electricity costs for charging electric vehicles, and the importance of accurately assessing the private usage of non-car vehicles for FBT compliance.

Employers should also keep track of the length of time hire cars are provided to employees, as this impacts whether a residual or car fringe benefit arises.