Australian Government entities will often provide the following types of car parking:
- car parking on business premises
- car parking at airports (where the employment premises are at or near an airport)
- reimbursement or payment of car parking costs incurred by the employee (car parking expense payment fringe benefits)
- car parking for staff holding a valid disabled permit (exempt benefits).
A car parking fringe benefit will arise from the provision of a car parking space to an employee when the conditions set out in section 39A of the FBTAA are satisfied.
In order to value car parking benefits, it is necessary to ascertain the number of benefits provided and the value of the benefits provided.