ARTICLE · 12 OCTOBER 2013

FBT : What happens when two employees use the same car?

Moore Australia

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When 2 employees use the same car in the same FBT year, you basically take an average of the use between the employees,.

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Editor: "What happens when two employees, both using log books, use the same car and get different percentage uses?" Well, you basically take an average of the use between the two employees.

Example

XYZ Pty Ltd supplied a car to employee A for the first four months of the 2013 FBT year. During this time, employee A maintained a valid logbook for a continuous 12 week period.

Employee A then left the company and the vehicle was transferred to employee B, another employee of XYZ Pty Ltd.

As employee B's job role was substantially different, she also maintained a valid logbook to cover her use of the vehicle for a continuous period of 12 weeks.

The employee breakdown and business use percentage as per the logbooks was as follows:

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