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  • Small business car parking exemption

    Car parking benefits provided by small business employers are exempt if either:

    • the employer was a small business for the last income year before the relevant FBT year
    • the employer's total gross income (before any deductions) for the last financial year before the relevant FBT year was less than $10 million.

    The car parking must not be provided in a commercial car park, and the employer can’t be either:

    • a government body
    • a listed public company
    • a subsidiary of a listed public company.

    See also:

      Last modified: 08 Jul 2019QC 16948