Financial Services - Taxation

Financial Services - Taxation

M449

35 Stirling Highway

CRAWLEY WESTERN AUSTRALIA 6009

T 08-6488 8777

E

W www.finserv.uwa.edu.au/home/help/faq_list/tax

NEW VEHICLES FRINGE BENEFITS TAX ADVICE
Please complete ALL sections of the form and return to Tax, c/- Financial Services, M449
The new motor vehicle ,
(registration number) (make model)
replaces motor vehicle ,
(registration number) (make model)
which had a final odometer reading of kms as at / / .
(date vehicle last held1 by School/Dept)
NEW VEHICLE DETAILS
1  Where will the new vehicle be garaged? off UWA premises;
on UWA premises at all times;
at an employees (or associates) residence due to lack of safe parking on UWA premises; at the residence of an on-call employee; or
other
(please provide details)
2  What will the new vehicle be used for:
private use by employee (or associate);
pool car used to perform employment related duties; on-call car provided to employees; or
other
(please provide details)
3  If the new vehicle is a “commercial” vehicle2 , will the vehicle be used for:
travel between employees place of residence and place of employment; and/or minor, infrequent and irregular private use3 .
DRIVER DETAILS
Driver Name: Employee # (if applicable): 000
FBT DETAILS
Which BU and PG should FBT be charged to (if deemed necessary by Financial Services): BU: PG:
Is a log book maintained for this vehicle: YES NO
BUSINESS UNIT AUTHORISATION
Authorised By:
(Print Name) (Signature)
Position Title: Business Unit:
Contact Number: Mail Bag: M Date: / /

■  This is the date the School/Department ceased to “hold” the vehicle, not necessarily the sale date of the vehicle. A School/Department ceases to hold a vehicle when the vehicle is transferred to an auction house or dealer, sold or transferred to Financial Services for disposal.

■  Commercial vehicles are those which are designed to carry one tonne or more and/or are not designed principally to carry passengers. Examples include: taxi, utility, panel van, truck, van designed to carry over nine passengers.

■  Example: the employee uses the vehicle occasionally to remove domestic rubbish (Australian Taxation Office Miscellaneous Tax Ruling MT 2024).