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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

    The final Ruling will update Taxation Ruling TR 96/26 Fringe benefits tax: car parking fringe benefits (now withdrawn) to reflect contemporary commercial car parking arrangements and legal developments including the Federal Court decisions in Commissioner of Taxation v Qantas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

    Concerns were raised in consultation that the draft Ruling relied too heavily on subjective factors such as the profit-making intention of a car parking operator, which an employer would have difficulty establishing for a nearby car park. To address this, the final Ruling will revise the test for determining what is a 'commercial car parking facility' to focus on a car parking facility’s objective characteristics.

    The Ruling will not publish before 1 April 2021. We intend to publish the final Ruling by mid-June 2021. We acknowledge the ongoing uncertainty for employers, and we have determined that when the final Ruling is published, any changes in view from TR 96/26 (withdrawn) will apply from 1 April 2022.


    See also:

    Last modified: 30 Mar 2021QC 50318