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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 Taxation Ruling 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
    November 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 ATO undertook targeted consultation in September 2019, and once this feedback has been reviewed, will be publishing the draft Ruling for broader community feedback.


    Last modified: 01 Nov 2019QC 50318