Requirements:

• A day unavailable is a whole twenty four (24) hour period and does not include the day the vehicle is dropped off or the day the vehicle is picked up.
• The vehicle must not be available for private use.
• The vehicle must be garaged at the place of business of your employer.
• Keys must be left with the employer – the employer must control all access to the vehicle (your employer may be asked to validate your claim).
• Smash repair and maintenance that meets the whole 24 hour period are claimable as the vehicle is deemed unroadworthy and cannot be driven.

Contributions to the operation of the leased car paid for out of your own pocket in after-tax dollars during the FBT year can be claimed as part of your FBT declaration. These contributions must not have been claimed from LeasePlan or your employer. This does not include post tax amounts deducted via payroll.

To be eligible to claim home charging reimbursement relating to your salary packaged battery electric vehicle you must meet all the following criteria:

• Your novated lease is a battery electric vehicle (is not a plugin or other hybrid electric vehicle) 
• You have not claimed any commercial charging expenses via your novated lease package within this FBT year of 1/04/2023-31/03/2024
• You have an agreement/account with an electricity retailer in your name (joint names is allowable) at your primary residential residence that matches the registered address of your battery electric novated lease vehicle.

If the above criteria is met you are able to claim 4.2cents ($0.042) per km travelled within the FBT year as a reimbursement via your novated lease package.