Fringe Benefits Tax Assessment Act 1986
PART III
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FRINGE BENEFITS
Division 10A
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Car parking fringe benefits
Subdivision D
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12 week record keeping method
SECTION 39G
THE KEY PRINCIPLE
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Hide history noteUnder this Subdivision, an employer may keep a 12 week register of car parking provided to employees. An employer who keeps such a register may elect that the total value of certain car parking fringe benefits for an FBT year for which the register is valid is to be determined in accordance with the register.
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