The following items are not car parking fringe benefits:

  • car parking that does not satisfy the conditions set out in section 39A of the FBTAA
  • certain expense payment benefits that relate to the provision of car parking under subsection 58G(1) of the FBTAA
  • parking for staff holding valid disabled parking permits (exempt)
  • car parking benefits that are deemed to be exempt because they are provided by certain entities including
    • scientific institutions
    • government bodies, in relation to an employee who is employed exclusively in, or in connection with, a public educational institution.
    Last modified: 17 Jul 2012QC 21998