What happens if I go on leave such as unpaid leave? Will I still be eligible for the exemption under my existing lease?

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If an employee on leave does not use the PHEV during their absence, this can interrupt the existing agreement, potentially affecting the FBT exemption.

• Note that if an employee goes on unpaid leave but prepays the lease payments in advance and the novation does not stop, there would be no change in the commitment and the FBT exemption would be maintained

We encourage customers to check the ATO website to understand leave impacts on their PHEV lease.

Please note: From 1 April 2025, a plug-in hybrid electric vehicle is no longer considered a zero or low emissions vehicle under FBT law. However, your employer can continue to apply the exemption if both the following requirements are met: 1) Use of the plug-in hybrid electric vehicle was exempt before 1 April 2025. 2) You have a financially binding commitment to continue using the vehicle for private use on and after 1 April 2025. For this purpose, any optional extension of the agreement is not considered binding. To qualify for the EV discount, plug-in hybrid electric vehicles must have been delivered by midnight on 31 March 2025. Due to high demand and stock limitations there may be some vehicles that do not meet the delivery deadline for the EV Discount. Customers are advised to confirm delivery timelines before proceeding with their order.