Business taxation Employment taxes Personal tax

Draft Practical Compliance Guideline PCG 2023/D1 - Electric vehicle home charging rate

Published Date: 7 Jun 2023


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The Tax Institute welcomes the opportunity to make a submission to the Australian Taxation Office (ATO) in relation to Draft Practical Compliance Guideline PCG 2023/D1: Electric vehicle home charging rate – calculating electricity costs when charging a vehicle at an employee's or individual's home (draft PCG).

In the development of this submission, we have closely consulted with our National Fringe Benefits Tax (FBT) and Employment Taxes Technical Committee to prepare a considered response that represents the views of the broader membership of The Tax Institute.

We are of the view that the Commissioner of Taxation (Commissioner) should be granted the legislative powers to determine the appropriate rate for zero emission electric vehicles (ZEVs) through a legislative instrument. A practical compliance guideline is not an appropriate tool to overcome any shortcomings in the legislation, especially since a taxpayer’s ability to rely on the rate may be limited at the objection stage, should a dispute arise. 

However, until the appropriate legislative fix is implemented, we have set out below for your consideration, our detailed comments regarding the draft PCG.


The material is copyright. Apart any fair dealing for the purpose of private study, research criticism or review, as permitted under the copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.

Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

The Tax Institute
(ABN 45 008 392 372 (PRV14016))


The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009. 

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Business taxation Employment taxes Personal tax Work-related expenses FBT

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