INCOME TAX ASSESSMENT (1936 ACT) REGULATION 2015

PART 4 - DEDUCTIONS  

REGULATION 8   EXCLUDED CAR PARKING FACILITIES  

8(1)  
For paragraph 51AGA(1)(e) of the Act, the provision to an employee of car parking facilities for a car during a period is taken to be excluded from section 51AGA of the Act if, during the period:


(a) the employee:


(i) is entitled under the law of a State or Territory to the use of a disabled persons ' car parking space; and

(ii) is the driver of, or is a passenger in, the car; and


(b) a valid disabled persons ' car parking permit is displayed on the car.

8(2)  
In this instrument:

disabled persons ' car parking permit
means a permit, label or other document:


(a) issued by the appropriate authority in a State or Territory; and


(b) authorising the parking of a car in a disabled persons ' car parking space.

disabled persons ' car parking space
means a car parking space:


(a) in a public car parking area; and


(b) designated for the exclusive use of disabled persons.




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