The discount applies to eligible EVs that fall below the luxury car tax threshold of $91,387 for low-emission vehicles held and used on or after 1 July 2022. Cars first held or used prior to 1 July 2022 do not qualify.
PHEVs are also eligible for the electric vehicle discount up until 1 April 2025. From that date, those on pre-existing leases are still entitled to the FBT exemption up until the end of their lease, so long as a commitment is made before 1 April 2025.
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