Fringe Benefits Tax Assessment Act 1986

PART III - FRINGE BENEFITS  

Division 10A - Car parking fringe benefits  

Subdivision D - 12 week record keeping method  

SECTION 39GD  

39GD   MEANING OF CAR PARKING AVAILABILITY PERIOD  


The car parking availability period is the period:


(a) beginning on the first day in the FBT year on which there is a car parking benefit for an employee covered by the election; and


(b) ending on the last day in the FBT year on which there is a car parking benefit for an employee covered by the election.




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