在澳大利亚，电动汽车可免征 47% 的租赁附加福利税。 In Australia, electric vehicles are exempt from 47% fringe-benefits tax on novated leases.

在澳大利亚，通过从税前工资中扣除车辆付款，租赁合同可以减少纳税义务。 In Australia, novated leases can reduce tax obligations by deducting vehicle payments from pre-tax pay. 然而，这些租赁被视为附加福利，对汽车成本征收 47% 的附加福利税 (FBT)，应税价值为 20%。 However, these leases are considered fringe benefits, charging a 47% fringe-benefits tax (FBT) on the car's cost with a taxable value of 20%. 值得注意的是，电动汽车 (EV) 可以避免这种 FBT，这使其成为对租赁创新感兴趣的人的一个有吸引力的选择。 Notably, electric vehicles (EVs) avoid this FBT, making them an attractive option for those interested in novated leases.