16.9 Exempt benefits - motor vehicle parking
The following car parking benefits provided to employees are exempt from FBT:
- residual benefits
- certain expense payment benefits
- parking for the disabled
- benefits provided by certain employers.
Parking you provide that does not satisfy all of the criteria set out in section 16.1 is a residual benefit that is exempt from FBT.
Expense payment benefits
If you pay or reimburse a car parking expense incurred by an employee, this is exempt from FBT if the expense is not a car parking expense payment fringe benefit as described in section 16.8.
Parking for the disabled
Car parking you provide for a car used by a disabled employee is exempt from FBT if the disabled employee is legally entitled to use a disabled person's parking space and has a valid disabled person's car parking permit displayed on the car.
All of the following employers who are otherwise liable to pay FBT are exempt from car parking fringe benefits and 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.