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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
    Draft Taxation Ruling
    Fringe benefits tax: car parking fringe benefits

    Registered
    June 2017

    Purpose
    The draft Ruling will set out a proposed update to TR 96/26 Fringe benefits tax: car parking fringe benefits 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.

    Expected completion
    July 2019

    Comments
    Feedback received from stakeholder consultation has been reviewed and the issues identified for suitable inclusion as part of the update will be incorporated into the rewrite of TR 96/26.

    Contact
    PAGSEO@ato.gov.au

    Last modified: 27 Jun 2019QC 50318