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  • N – Car parking

    Attention

    Warning:

    This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.

    End of attention

    A car parking fringe benefit may arise for each day on which an employer provides a car parking space for use by an employee.

    Find out more

    Car parking fringe benefits

    End of find out more

     

    Example: Calculate car parking fringe benefits

    An employer has 10 parking spaces under their city building for employees to use for the FBT year. The car parking fringe benefits are valued at $20,000. The employees have not made any contributions during the year.

    The employer shows this at item 23 as follows:

    39720_23

    End of example
    Last modified: 16 May 2014QC 39720