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  • N – Car parking



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

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

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    Car parking fringe benefits

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    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:



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    Last modified: 27 Mar 2015QC 44652