• Exemptions

    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