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  • Advice under development – FBT issues

    We are developing advice and guidance on the following FBT issue.

    [3863] Fringe benefits tax – car parking fringe benefits

    Title
    Final Taxation Ruling
    Fringe benefits tax: car parking fringe benefits

    Registered
    June 2017

    Purpose
    The final Ruling will update Taxation Ruling TR 96/26 Fringe benefits tax: car parking fringe benefits (now withdrawn) to reflect contemporary commercial car parking arrangements and legal developments including the Federal Court decisions in Commissioner of Taxation v Qantas Airways Ltd [2014] FCAFC 168 and Virgin Blue Airlines Pty Ltd v Commissioner of Taxation [2010] FCAFC 137.

    An updated version of Chapter 16 of Fringe benefits tax - a guide for employers will also be republished.

    Expected completion
    To be advised

    Comments
    Draft TR 2019/D5 published on 13 November 2019. Comments close on 17 January 2020.
    A draft update to Chapter 16 of Fringe benefits tax - a guide for employers published on 27 November 2019. Comments close on 17 January 2020.

    Contact
    PAGSEO@ato.gov.au

    Last modified: 03 Dec 2019QC 50318