• Small business car parking exemption

    If you are a small business employer, car parking benefits you provide are exempt if all the following conditions are satisfied:

    • the parking is not provided in a commercial car park
    • you are not a government body, a listed public company, or a subsidiary of a listed public company
    • either your gross total income for the last income year before the relevant fringe benefits tax (FBT) year was less than $10 million, or you were a small business entity for the last income year before the relevant FBT year.

    Next steps:

    See also:

    Last modified: 23 Jan 2015QC 43890