I can not understand why a logbook is assigned to a car, rather than to an employee.
Eg Salesperson uses car for 6mths 90% business, then admin person uses same car for 6mths at 10% business.
Why do we not simply address the provision of each benefit to each employee based on the actual %?
By having to apportion/average the % it is unfair to the salesperson/inappropriate for admin person.
Then it gets more crazy, as the salesperson/admin does not mind as there will be no RFBT as it is now shared/pooled car.
In contrast if they drove it the whole year, there would be RBFT.
There is great opportunity to rort the system - i.e. share the car for one day in the FBT year and then no RFBT? (this affects Centrelink, CSA etc etc).
Both these issues should be addressed - i.e. FBT should be calculated on benefits provided to the employee.