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How does a NOVATED LEASE work?

Depending on your employer, you may be offered the opportunity to take out a NOVATED LEASE. This is a finance agreement that allows you to make lease payments out of your gross income under a salary sacrifice arrangement.

The Novated Lease is simply a standard Lease that is taken out under your name. This means that you claim full responsibility for the lease, and also means that should you end your employment, the lease and the vehicle will remain with you. If your next employer agrees to offer you a Novated Lease arrangement, you will be able to continue making your deductions with the new employer as you did with the last once a new Novation agreement is signed.

As the lease is under your name and your responsibility, your employer only needs to sign the Novation agreement which simply means that they agreeing to split your pay between the financier and yourself. There are no ties binding your employer or obigating your employer to do anything should your position be terminated, or in the event of your resignation or retrenchment.

The supply of a vehicle to you by your employer may attract Fringe Benefits tax, or FBT. This is a tax based on the distance travelled in your vehicle over the FBT year. As a general rule, higher kilometres travelled incur lower FBT. Under the Employee Contribution Method, any money you spend on the operation and maintenance on your vehicle out of your 'after tax income' works to reduce your FBT bill at the end of the FBT year. Simply put, if your FBT bill were $5,000 and your running costs including fuel, tyres, etc, were $4,000 for the year; your actual FBT bill would be $1,000.

Before making any decision regarding a financial product you must always consult a qualified person capable of taking into consideration all factors relating to your personal financial circumstances. The above information is for reference purposes only and does not pertain to your personal situation, nor is it a statement of advice in any way. Motorcore Finance PTY LTD accept no responsibility for any loss that may arise as a result of this information.

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