Fringe Benefits Tax Assessment Act 1986

PART III - FRINGE BENEFITS  

Division 10A - Car parking fringe benefits  

Subdivision C - Statutory formula method - spaces  

SECTION 39FD  

39FD   MEANING OF AVAILABILITY PERIOD  


An availability period for a space begins on the first day in the FBT year on which there is a car parking benefit for the space for an employee covered by the election and ends on the last day in the FBT year on which there is a car parking benefit for the space for an employee covered by the election.

This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.