# Australia: FBT : What happens when two employees use the same car?

Monthly Tax News - October 2013
Last Updated: 12 October 2013

Editor: "What happens when two employees, both using log books, use the same car and get different percentage uses?" Well, you basically take an average of the use between the two employees.

### Example

XYZ Pty Ltd supplied a car to employee A for the first four months of the 2013 FBT year. During this time, employee A maintained a valid logbook for a continuous 12 week period.

Employee A then left the company and the vehicle was transferred to employee B, another employee of XYZ Pty Ltd.

As employee B's job role was substantially different, she also maintained a valid logbook to cover her use of the vehicle for a continuous period of 12 weeks.

The employee breakdown and business use percentage as per the logbooks was as follows:

 Employee Business kms Total kms Business % A 32,040 36,000 89% B 3,480 6,000 58%

Based on the above, the business use percentage should be calculated on the total number of business kilometres travelled divided by the total kilometres travelled for the holding period:

i.e., 32,040 + 3,480 = 35,520 divided by 42,000

resulting in a business use percentage of 84.57% (assuming this reflects the full FBT year). The following year would use the 58% provided by employee B's logbook.

This publication is issued by Moore Stephens Australia Pty Limited ACN 062 181 846 (Moore Stephens Australia) exclusively for the general information of clients and staff of Moore Stephens Australia and the clients and staff of all affiliated independent accounting firms (and their related service entities) licensed to operate under the name Moore Stephens within Australia (Australian Member). The material contained in this publication is in the nature of general comment and information only and is not advice. The material should not be relied upon. Moore Stephens Australia, any Australian Member, any related entity of those persons, or any of their officers employees or representatives, will not be liable for any loss or damage arising out of or in connection with the material contained in this publication. Copyright © 2011 Moore Stephens Australia Pty Limited. All rights reserved.

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