Fringe Benefits Tax Assessment Act 1986

PART III - FRINGE BENEFITS  

Division 10A - Car parking fringe benefits  

Subdivision D - 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.