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Better practices for managing specific fringe benefit types

 
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Car parking fringe benefits

Taxation Determinations

  • TD 2008/12 - Fringe benefits tax: for the purposes of section 39A of the Fringe Benefits Tax Assessment Act 1986 what is the car parking threshold for the fringe benefits tax year commencing on 1 April 2008?
  • TD 2009/11 - Fringe benefits tax: for the purposes of section 39A of the Fringe Benefits Tax Assessment Act 1986 what is the car parking threshold for the fringe benefits tax year commencing on 1 April 2009?

Taxation Rulings

TR 96/26 - Fringe benefits tax: car parking fringe benefits.

Legislative references

Division 10A of Part III of the Fringe Benefits Tax Assessment Act 1986

Sections within Type 4: car parking fringe benefits

Last Modified: Tuesday, 17 July 2012
 
Table of contents
Introduction
Better practices for the administration of FBT
Better practices for managing specific fringe benefit types
Type 1: car fringe benefits
Type 2: tax-exempt body entertainment and meal entertainment fringe benefits
Type 3: expense payment property and residual fringe benefits
Type 4: car parking fringe benefits
Type 5: living-away-from-home or relocation related fringe benefits
Type 6: housing and board fringe benefits
Type 7: loan and debt waiver fringe benefits
Terms and acronyms used
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