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  • Advice under development – FBT issues

    Effect of COVID-19 on our work

    Our public advice and guidance program continues to have a focus on COVID-19 related issues, including:

    • consideration of tax and super issues arising from the impacts of COVID-19 on the community, and
    • providing practical guidance on the tax and super aspects of the Government’s economic response.

    Issues on which we are currently preparing COVID-19 related guidance include the following:

    • FBT obligations relating to working from home benefits impacted by COVID-19 pandemic, and calculation of FBT liability.

    However, we have returned to our ongoing program of work and are updating the status of issues listed on the Program.

    If you are concerned about the delay in the delivery of particular pieces of public advice and guidance, email us at

    [3863] Fringe benefits tax – car parking fringe benefits

    Final Taxation Ruling
    Fringe benefits tax: car parking fringe benefits

    June 2017

    The final Ruling will update Taxation Ruling TR 96/26 Fringe benefits tax: car parking fringe benefits (now withdrawn) to reflect contemporary commercial car parking arrangements and legal developments including the Federal Court decisions in Commissioner of Taxation v Qantas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.

    An updated version of Chapter 16 of Fringe benefits tax - a guide for employers will also be republished.

    Expected completion
    Early 2021

    Draft TR 2019/D5 published on 13 November 2019. A draft update to Chapter 16 of Fringe benefits tax – a guide for employers published on 27 November 2019.

    Further targeted consultation was conducted in December 2020 (refer to Consultation matter below).

    The Ruling is now being progressed to finalisation following feedback raised in consultation. We intend to publish the final Ruling with a lead time before 1 April 2021 so that employers have time to implement any necessary changes. We will continue to monitor progress and consider whether any transitional approach will be necessary.


    See also

    Last modified: 05 Feb 2021QC 50318