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IS 17/07
29 Aug 2017

Fringe benefit tax - motor vehicles

This interpretation statement aims to consolidate all the statements we have published on FBT and motor vehicles. A number of these statements related to earlier versions of legislation and use out-dated section references. This interpretation statement brings all the Inland Revenue statements together in one place in a user-friendly format. This should provide taxpayers with increased certainty in understanding their FBT obligations for motor vehicles and lead to better compliance.