In defence of a universal, mass × distance road user charge
Distance-based road user charging could replace fuel excise but it has to be implemented properly, and fairly. Chris Jones, AEVA President, explores the issues.
Distance-based road user charging could replace fuel excise but it has to be implemented properly, and fairly. Chris Jones, AEVA President, explores the issues.
Brent Toderian, in his keynote presentation at the 2023 AEVA National Conference, urged us to re-imagine our cities and suburbs as communities where most journeys are made by active travel or public transport, instead of as communities where cars are regarded as the only viable way to get around. A transition to fewer cars must deal with the fact that in many existing cities travel by car is far more convenient for several journey types, such as doing a weekly grocery shop for a family, or transporting children to a variety of events. The choking of our cities with cars is a particular issue for peak hour commuting. Accordingly, it becomes critical that we maximise the opportunities to car-share for commute journeys. Dynamic car-pooling services, supported by mobile applications and online platforms, would seem to offer a promising way forward …
From 1 July 2022, employers do not need to pay fringe benefits tax (FBT) on eligible electric cars and associated car expenses. Unlike other FBT exemptions, employers still need to determine the taxable value of the exempt car benefits to include it in their employee’s reportable fringe benefits amount (RFBA). Employers must report the RFBA on their employee’s income statement or payment summary. Employees should speak to their registered tax agent for advice on the consequences of having a reportable fringe benefits amount.