From 1 July 2022 employers do not pay FBT on eligible electric cars and associated car expenses. For FBT return preparers, 

in the tax return, include the value of these exempt car fringe benefits in the calculation of an employee’s reportable fringe benefits amount. This is part of the Australian Government drive to increase take up of electric cars.

You do not pay FBT if you provide private use of an electric car that meets all the following conditions:

• the car is a zero or low emissions vehicle
• the first time the car is both held and used is on or after 1 July 2022
• the car is used by a current employee or their associates (such as family members)
• luxury car tax (LCT) has never been payable on the importation or sale of the car.

Benefits provided under a salary packaging arrangement are included in the exemption.