The ATO has published guidance on the eligibility of EVs and PHEVs under the electric cars FBT exemption – see this link

In summary the eligibility is as follows:

• the car is a zero or low emissions vehicle
• the first time the car is held and used is on or after 1 July 2022
• luxury car tax has never been payable on the importation of the car
• the car is used by a current employee or their associates (such as family members)

The maximum value of the EV or PHEV for FBT exemption is determined by the Luxury Car Tax threshold which is subject to change, published by the ATO:

• From 1 July 2022 to 30 June 2023 = $84,916
• From 1 July 2023 to 30 June 2024 = $89,332

The value of the vehicle includes options and accessories but excludes on road costs such as CTP, registration and state / territory stamp duties.