Fringe Benefits Tax Assessment Act 1986
PART III
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FRINGE BENEFITS
Division 10A
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Car parking fringe benefits
For the purposes of subparagraph 39A(1)(a)(iii) , any fee charged on the first business day of an FBT year that is not representative is to be disregarded.
Subdivision A
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Car parking benefits
SECTION 39AA
39AA
ANTI-AVOIDANCE
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FEE ON FIRST BUSINESS DAY NOT REPRESENTATIVE
For the purposes of subparagraph 39A(1)(a)(iii) , any fee charged on the first business day of an FBT year that is not representative is to be disregarded.
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