• Car parking fringe benefits

    A car parking fringe benefit may arise if an employer provides car parking to an employee and all the following conditions are satisfied:

    • the car is parked at premises that are owned or leased by, or otherwise under the control of, the provider (usually you as the employer)
    • the car is parked for a total of more than four hours between 7.00am and 7.00pm on any day
    • the car is owned by, leased to, or otherwise under the control of, an employee, or is provided by you
    • the parking is provided in respect of the employee's employment
    • the car is parked at or near the employee's primary place of employment on that day
    • the car is used by the employee to travel between home and work (or work and home) at least once on that day
    • there is a commercial parking station that charges a fee for all-day parking within a one-kilometre radius of the premises on which the car is parked and
      • the commercial parking station fee for all-day parking is more than the car parking threshold
      • at the beginning of the FBT year, the commercial parking station fee for all-day parking was more than the car parking threshold.

    The car parking threshold for the FBT year ending 31 March 2015 is $8.26.

    Next steps:

    See also:

    Last modified: 23 Jan 2015QC 43855