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Fringe benefit tax on specific categories of benefits: Motor vehicles
Your calculations from the three-month test period should take into account the number of days in the quarter you use for the test.
|Quarter||Number of days|
|Quarter 1 (April, May, June)||91|
|Quarter 2 (July, August, September)||92|
|Quarter 3 (October, November, December)||92|
|Final quarter (January, February, March)||90 (or 91 in a leap year)|
When you deduct exempt days from the total of liable days, you must deduct the number of exempt days from the actual number of days in the quarter. For example, if you record three emergency callouts in quarter 1, which contains 91 days, 88 days are liable for fringe benefit tax.