When are Dual Cabs exempt vehicles?

This details how to work out whether a Dual Cab Utility is an exempt vehicle for FBT purposes (Refer Exempt Vehicles for further information).

The ATO determines whether a dual cab is eligible for the work-related travel exemption in the following way:

STEP 1 - Work out private use type

  • If the only private use is home to work travel - proceed to step 2.
  • If the private use extends beyond home to work travel (eg. employee is allowed to use vehicle on weekends, and weekdays for non-work related travel) - the vehicle is not exempt for FBT purposes.

STEP 2 - Work out total carrying capacity of ute

Total Carrying Capacity = (Gross vehicle weight - basic kerb weight)

  • Total Carrying Capacity > 1 tonne - qualifies for exemption straight away.
  • Total carrying capacity 1 tonne - proceed to step 3.

STEP 3 - Work out whether the bulk of this carrying capacity is deigned for passengers or load

If the number of passengers multiplied by 68kg is less than 1/2 of the total carrying capacity then the vehicle is exempt. (Reference: MT2024)