Generally, motor vehicles provided to employees or their associates are subject to FBT if they are used or are available for private use.

Each year the ATO publishes a comprehensive but not exhaustive list of motor vehicles which may be eligible for an exemption from FBT.

The ATO stresses that vehicles that are included in the listing are not automatically exempt from FBT, but rather depend on whether the eligibility criteria for the exemption are met.

To be eligible for the exemption, an employee’s private use of a taxi, panel van, utility or other commercial vehicle must be limited to:

a. Travel between home and work;
b. Incidental travel in the course of ordinary duties of employment; or
c. Where the private use is minor, infrequent and irregular.

In most cases, panel vans, utility vehicles and other commercial vehicles would be eligible for this exemption.

Following is the link to the Tax Office's latest list of eligible exempt motor vehicles:

http://www.ato.gov.au/print.asp?doc=/Content/00167339.htm

Or visit the Tax Office website at www.ato.gov.au