Car parking fringe benefits arise when you provide car parking facilities for an employee and certain other conditions are met (refer to section 16.1 of Car parking fringe benefits).
By contrast, a car parking expense payment benefit may arise if an employee incurs expenditure on car parking, and:
- you subsequently reimburse the employee or you pay for the car parking expenses on behalf of the employee, and
- the car is parked at or near the employee's primary place of employment for more than four hours between 7.00am and 7.00pm on the day the expenses are incurred, and the car is used by the employee to travel between home and work on that day.
In the case of car parking expense payment benefit, the proximity to a commercial parking station and the daily fee charged by it are not relevant.
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