Jim uses one of the vehicles himself, and his second-in-command, Paul, takes the other home each evening and weekend.
When Paul first started, Jim let him use the van for non-work purposes at the weekend.
This meant Jim had to pay FBT on 2/7th of the cost of the van.
Jim decides this is costing his business too much.
He gets Paul to sign an agreement that he’ll only use the work van for getting to and from jobs.
When he isn’t working, it stays parked at Paul’s house.
With no availability for personal use, there's no FBT payable on his use of the van.