AUSTRALIA

摘要

Fringe Benefits Tax (FBT) for the private use of company cars costs revenue $1.1 billion. A research team from Latrobe University undertook an extensive survey of the driving habits and vehicle data of 2766 taxpayer/ratepayer-funded cars. The survey showed that up to 80% of FBT recipients lived within 15 kms of the office, indicating an estimated annual distance for the round trip to work of 7200 kms or less.