A car parking fringe benefit may arise for each day on which you provide a car parking space for use by an employee.
See also:
Start of example
Example 21: Taxable value of car parking fringe benefits
You have 10 parking spaces under your city building that you allow your employees to use for the year ending 31 March 2017.
Your employees use the parking spaces for more than four hours during the working day and there are several commercial parking stations within walking distance that charge more than $10 a day on 1 April 2016.
The car parking fringe benefits are valued at $20,000. Your employees have not made any contributions during the year.
You would write at item 23: