Advice under development – FBT issues

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

• [3863] Fringe benefits tax – car parking fringe benefits [UPDATED]

[3863] Fringe benefits tax – car parking fringe benefits

Title
Final Taxation Ruling
Fringe benefits tax: car parking fringe benefits

Registered
June 2017

Purpose
The final Ruling will update Taxation Ruling TR 96/26 Fringe benefits tax: car parking fringe benefits (now withdrawn) to reflect contemporary commercial car parking arrangements and legal developments including the Federal Court decisions in Commissioner of Taxation v Qantas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 2020

Comments
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.
The comments period for these products has now closed.

Contact
PAGSEO@ato.gov.au