Exempt employers

The following employers who are otherwise liable to pay FBT are exempt from car parking expense payment benefits:

  • a scientific institution (other than an institution run for the purposes of profit or gain to its shareholders or members)
  • a religious institution
  • a charitable institution
  • a public educational institution
  • a government body, but only in relation to an employee who is employed exclusively in, or in connection with, a public educational institution.
    Last modified: 20 Jan 2014QC 17823