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 this Division, a commercial parking station is taken to be located within a 1 km radius of particular business premises or particular associated premises if, and only if, a car entrance to the commercial parking station is situated less than 1 km, by the shortest practicable route, from a car entrance to those premises.
Subdivision A
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Car parking benefits
SECTION 39B
39B
WHEN COMMERCIAL PARKING STATIONS ARE LOCATED WITHIN A 1 KM RADIUS OF BUSINESS PREMISES OR ASSOCIATED PREMISES
For the purposes of this Division, a commercial parking station is taken to be located within a 1 km radius of particular business premises or particular associated premises if, and only if, a car entrance to the commercial parking station is situated less than 1 km, by the shortest practicable route, from a car entrance to those premises.
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