Advice under development – FBT issues

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

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

See also:

• [201512] Safe harbours – FBT and remuneration

[3863] Fringe benefits tax – car parking fringe benefits

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

Registered
June 2017

Purpose
To update TR 96/26 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 ; 2014 ATC 20-477 and Virgin Blue Airlines Pty Ltd v Commissioner of Taxation [2010] FCAFC 137; 2010 20-226; 81 ATR 85.

Feedback received from stakeholder consultation that occurred last year 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.

Expected completion
To be advised