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  • Advice under development – FBT issues

    We are developing advice and guidance on the following FBT issue.

    [3863] Fringe benefits tax – car parking fringe benefits

    Draft Taxation Ruling
    Fringe benefits tax: car parking fringe benefits

    June 2017

    The draft Ruling will set out a proposed update to TR 96/26 Fringe benefits tax: car parking fringe benefits to reflect contemporary commercial car parking arrangements and legal developments including the Federal Court decisions in Commissioner of Taxation v Qantas Airways Ltd [2014] FCAFC 168 and Virgin Blue Airlines Pty Ltd v Commissioner of Taxation [2010] FCAFC 137.

    Expected completion
    September 2019

    Feedback received from stakeholder consultation has been reviewed and the issues identified for suitable inclusion as part of the update will be incorporated into the rewrite of TR 96/26. The draft ruling to update TR 96/26 is in its final stage of approval. The ATO intends to undertake targeted consultation in August 2019, before publishing the document for broader community feedback.


    Last modified: 06 Aug 2019QC 50318