The ATO is calling on employers to check how their employees use work cars, as FBT may apply where a car is used or made available for private use by an employee or their family members or associates.
Private use can include:
doing school pick-ups or drop-offs (even if it is on the way to or from work);
running personal errands;
garaging the car at or near the employee's home (even for security reasons); and
taking the car on weekend recreational trips.