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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.

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    The final Ruling will update Taxation Ruling TR 96/26 Fringe benefits tax: car parking fringe benefits (now withdrawn) to reflect contemporary commercial car parking arrangements and legal developments including the Federal Court decisions in Commissioner of Taxation v Qantas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

    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.

    We have received a significant number of submissions during consultation which we are currently working through. This includes feedback on the changed view for car parking stations that charge penalty rates to discourage all-day parking (formerly in paragraph 81 of TR 96/26 (now withdrawn) and now in paragraph 18 of TR 2019/D5), and the potential impact of this changed view on employers.

    Recognising that employers will require time to implement these changes following finalisation of the Ruling (which will be after 1 April 2020), we have determined that when the final Ruling is published, any changes in view from TR 96/26 will apply from 1 April 2021.


    Last modified: 01 Sep 2020QC 50318