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Re: FBT Treatment of Super/king cab utes

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Newbie

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Hello

Im trying to find an ATO rulling to substantiate if a super cab ute eg. Ford Ranger is classed as a passenger vehicle for FBT purposes or is exempt.

While there is a small rear seating area, information states that there are no head rests, the materials used to make the rears seats are not of the same quality as the front seats and that they are designed for occasional passenger transport, with the main purpose of the rear seat for storage or to allow more leg room in the front seat.

I have tried to find an ATO ruling but cant locate anything.

Thank you in advance for your assitance.

Alluc

 

1 ACCEPTED SOLUTION

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ATO Certified Response

Devotee

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If the King Cab has a carrying capacity of 1 tonne or more, the FBT exemption will apply if the private use is limited to specified purposes.  Details on how to calculate the carrying capacity are included in paragraphs 10-13 of MT 2024.

 

If the carrying capacity is less than 1 tonne, you need to work out if the vehicle is designed predominantly for carrying passengers or goods, see paragraphs 14-17 of MT 2024.

 

The ATO is likely to rely upon on the design specifications of the vehicle to determine the passenger carrying capacity i.e. if the specifications state that the vehicle is a 5 seater and comes with seatbelts for 5 people, you would need to base the calculations on having 5 passengers.  See paragraph 5 of MT2033.  

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Devotee Registered Tax Practitioner

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You need to search the vehicle specs to find out if the particular model of Ranger meets the requirement for 1000 kg carrying capacity.

 

This is what ATO will do in an audit.

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Most helpful response

ATO Certified Response

Devotee

Replies 0

If the King Cab has a carrying capacity of 1 tonne or more, the FBT exemption will apply if the private use is limited to specified purposes.  Details on how to calculate the carrying capacity are included in paragraphs 10-13 of MT 2024.

 

If the carrying capacity is less than 1 tonne, you need to work out if the vehicle is designed predominantly for carrying passengers or goods, see paragraphs 14-17 of MT 2024.

 

The ATO is likely to rely upon on the design specifications of the vehicle to determine the passenger carrying capacity i.e. if the specifications state that the vehicle is a 5 seater and comes with seatbelts for 5 people, you would need to base the calculations on having 5 passengers.  See paragraph 5 of MT2033.