Taxation Determination

TD 96/23

Fringe benefits tax: for the purposes of section 39A of the Fringe Benefits Tax Assessment Act 1986 (FBTAA) what is the car parking threshold for the fringe benefits tax (FBT) year commencing 1 April 1996?

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FOI status:

may be releasedFOI number: I 1015022

This Determination, to the extent that it is capable of being a 'public ruling' in terms of Part IVAAA of the Taxation Administration Act 1953 , is a public ruling for the purposes of that Part. Taxation Ruling TR 92/1 explains when a Determination is a public ruling and how it is binding on the Commissioner. Unless otherwise stated, this Determination applies to years commencing both before and after its date of issue. However, this Determination does not apply to taxpayers to the extent that it conflicts with the terms of a settlement of a dispute agreed to before the date of issue of the Determination (see paragraphs 21 and 22 of Taxation Ruling TR 92/20).

1. The car parking threshold for the FBT year commencing 1 April 1996 is $5.20. This replaces the amount of $5.00 that applied for the previous year.

2. Section 39A of the FBTAA sets out a number of conditions that must be met before car parking facilities provided by an employer to an employee will be subject to FBT.

3. One of these conditions is that there is a commercial car parking station located within 1 kilometre of the employer provided parking and the lowest fee charged by the operator is more than the car parking threshold.

Commissioner of Taxation
29 May 1996


ATO references:
NO FBT 202; NAT 96/4349-4

ISSN 1038 - 8982

Subject References:
car parking fringe benefit
car parking threshold
fringe benefit
fringe benefits tax

Legislative References:

TD 96/23 history
  Date: Version: Change:
You are here 29 May 1996 Original ruling  
  27 April 2016 Withdrawn