As an employer, you previously needed to pay FBT on electric cars provided to your employees. From 1 July 2022, you will now be exempt from paying FBT on benefits provided for electric cars that meet all the following criteria:
the car is a zero or low emissions vehicle
the first time the car is both held and used is on or after 1 July 2022
the car is used by a current employee or their associates (such as family members)
luxury car tax has never been payable on the importation or sale of the car.
See more:
https://www.ato.gov.au/Newsroom/smallbusiness/General/Providing-benefits-to-employees-for-electric-cars-/?sbnews20230125