From hlb.com.au: Employers are exempt from paying FBT on eligible electric vehicles provided for private use to employees under specific conditions, including that the vehicle must be a zero or low emissions type and first used after July 1, 2022.

Associated expenses such as registration, insurance, repairs, and charging costs are also exempt from FBT.

Offering electric vehicles can serve as an attractive incentive for retaining talent while supporting sustainability goals, though they must still be reported for government benefits eligibility.