Novated Lease + Electric Vehicle: The Complete Australian Tax Guide 工资挂钩租赁+电动车：澳洲税务完全指南

What is a novated lease?什么是工资挂钩租赁（Novated Lease）？

A novated lease is a three-way agreement between you (the employee), your employer, and a finance company. Your employer "novates" (takes on) the lease obligations and makes repayments from your pre-tax salary on your behalf. 工资挂钩租赁是您（员工）、雇主和融资公司之间的三方协议。雇主"承接"（novates）租赁义务，代您从税前薪资中支付租金。

The result: you effectively buy a car using pre-tax dollars, which reduces your taxable income. Normally, this creates a Fringe Benefits Tax (FBT) liability for your employer. But for eligible electric vehicles, the FBT is entirely exempt. 结果：您实际上用税前收入购车，降低了应税收入。通常这会为雇主产生附加福利税（FBT）负担。但对于符合资格的电动车，FBT完全豁免。

The FBT exemption for electric vehicles电动车FBT豁免

Since 1 July 2022, cars that are battery electric vehicles (BEVs) or hydrogen fuel cell vehicles are eligible for a full FBT exemption, subject to two conditions: 自2022年7月1日起，纯电动汽车（BEV）或氢燃料电池汽车可享受完全FBT豁免，须满足两个条件：

• The car was first held and used on or after 1 July 2022 (not a second-hand pre-2022 EV)车辆须为2022年7月1日或之后首次持有和使用（非2022年前的二手电动车）
• The car's value is below the luxury car tax (LCT) threshold for fuel-efficient vehicles — currently $91,387 for 2024–25车辆价值须低于节能车辆豪华车税（LCT）门槛——2024–25年度目前为$91,387

Which EVs qualify for 2024–25?2024–25年度哪些电动车符合资格？

The vehicle must be a BEV, first held after 1 July 2022, and priced below $91,387 (drive-away prices may differ — the threshold applies to the car's value before on-road costs). Here are some popular examples: 车辆须为BEV，2022年7月1日后首次持有，且价格低于$91,387（全包价可能不同——门槛适用于上路费用前的车辆价值）。以下是一些常见例子：

How the savings work — real example节税原理——实际案例

Let's say you earn $120,000/year and want to novate a BYD Atto 3 valued at $46,000 over 5 years. 假设您年收入$120,000，希望通过工资挂钩租赁使用一辆价值$46,000的BYD Atto 3，租期5年。

These numbers are illustrative. Your actual savings depend on your income, the vehicle chosen, the lease term, running costs, and your employer's salary packaging arrangement. A novated lease provider will give you a personalised quote. 以上数字仅供参考。您的实际节税金额取决于收入、所选车辆、租期、运营费用及雇主的薪资打包安排。工资挂钩租赁供应商将为您提供个性化报价。

What's included in a novated lease package?工资挂钩租赁套餐包含哪些内容？

A well-structured novated lease bundles all car-related costs into your pre-tax salary package:一个完善的工资挂钩租赁套餐将所有与车辆相关的费用纳入税前薪资打包：

• Lease repayments (vehicle finance)租赁还款（车辆融资）
• Registration and compulsory third party (CTP) insurance注册及强制第三方（CTP）保险
• Comprehensive car insurance综合车险
• Servicing and maintenance保养和维修
• Tyres轮胎
• Charging costs (for EVs)充电费用（电动车）
• Roadside assistance道路救援

At the end of the lease term, you typically have three options: pay out the residual value and own the car, trade in and start a new lease, or return the car. 租期届满时，您通常有三个选择：支付余值自己拥有车辆、以旧换新开始新租约，或归还车辆。

The reportable fringe benefit — one thing to watch应申报附加福利——需注意的一点

Even though you pay zero FBT, the ATO still requires your employer to report the grossed-up value of the novated lease benefit on your payment summary as a Reportable Fringe Benefit Amount (RFBA). This doesn't increase your income tax, but it does affect: 即使您无需缴纳任何FBT，ATO仍要求雇主在您的收入汇总中将工资挂钩租赁福利的总额值申报为应申报附加福利金额（RFBA）。这不会增加您的所得税，但会影响：

• Medicare Levy Surcharge threshold calculations医疗保险税附加税门槛计算
• Private health insurance rebate calculations私人医疗保险返利计算
• Child support assessments子女抚养费评估
• HECS/HELP repayment thresholdsHECS/HELP还款门槛
• Family Tax Benefit eligibility家庭税务补贴资格

For most people this has minimal impact, but it's worth being aware of — especially if you're close to a Medicare Levy Surcharge threshold or paying off a HELP debt. 对大多数人而言影响微乎其微，但值得了解——尤其是当您接近医疗保险税附加税门槛或正在偿还HELP债务时。

How to get started如何开始

The process is straightforward:流程相当简单：

1. Check your employer offers novated leasing确认您的雇主提供工资挂钩租赁 — most large employers and government bodies do. Ask your HR or payroll team.大多数大型雇主和政府机构提供此服务。询问您的人力资源或薪资团队。
2. Choose an eligible vehicle选择符合资格的车辆 — confirm it's a BEV and under the LCT threshold确认为BEV且价格低于LCT门槛
3. Get quotes from providers向供应商获取报价 — compare SG Fleet, Fleetcare, Maxxia, Smartleasing, and others比较SG Fleet、Fleetcare、Maxxia、Smartleasing等供应商
4. Review the numbers审核数字 — make sure the after-tax cost makes sense for your budget确保税后费用符合您的预算
5. Sign the novation agreement签署工资挂钩协议 — three-way agreement between you, employer, and provider您、雇主和供应商之间的三方协议

Is the FBT exemption permanent?FBT豁免是永久性的吗？

No — it is currently legislated without a defined end date, but it is subject to future government policy decisions. The exemption was introduced to accelerate EV uptake. It could be wound back in future budgets as EV adoption increases. Act while it's available. 并非如此——目前立法没有规定明确的终止日期，但受未来政府政策决定的影响。该豁免旨在加速电动车普及。随着电动车采用率提高，未来预算中可能会削减此政策。请趁现在行动。