Fringe Benefits Tax Assessment Act 1986
PART III
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FRINGE BENEFITS
Division 10A
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Car parking fringe benefits
(a) all the employees; or
(b) all employees of a particular class; or
(c) particular employees.
Subdivision D
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12 week record keeping method
SECTION 39GA
EMPLOYER MAY ELECT TO USE 12 WEEK RECORD KEEPING METHOD
39GA(1)
[Election]
An employer may elect that this Subdivision applies to the employer's car parking fringe benefits for some or all of the employer's employees for that FBT year if the employer has a valid register for that FBT year covering those employees.
39GA(2) [Employees covered]The employer must specify that the election covers:
(a) all the employees; or
(b) all employees of a particular class; or
(c) particular employees.
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