REGULATION 4
4
EXCLUDED FRINGE BENEFIT
-
CAR PARKING FACILITIES
For the purposes of paragraph
39A(h)
of the Act, the provision of parking facilities for a car during a period referred to in section
39A
of the Act is taken to be excluded from that section if:
(a)
the parking facilities are provided to an employee who:
(i)
is entitled under the law of a State or Territory to the use of a disabled persons
'
car parking space; and
(ii)
is the driver of, or is a passenger in, the car; and
(b)
a valid disabled persons
'
car parking permit is displayed on the car.
History
Reg 4(1) amended by SLI No 39 of 2015, reg 4 and Sch 1 item 2, by omitting
"
(1)
"
before
"
For the purposes
"
, effective 1 July 2015.
4(2)
(Repealed by SLI No 39 of 2015)
History
Reg 4(2) repealed by SLI No 39 of 2015, reg 4 and Sch 1 item 3, effective 1 July 2015. Reg 4(2) formerly read:
4(2)
In this regulation:
"disabled persons
'
car parking space"
means a car parking space:
(a)
in a public car parking area; and
(b)
designated for the exclusive use of disabled persons;
"disabled persons
'
car parking permit"
means a permit, label or other document:
(a)
issued by the appropriate authority in a State or Territory; and
(b)
authorising the parking of a car in a disabled persons
'
car parking space.
History
Reg 4 renumbered from reg 4A by SLI No 55 of 2013, reg 3 and Sch 1 item 1, effective 12 April 2013.
Former reg 4 repealed by SR No 289 of 2001.
Reg 3A inserted by SR No 148 of 1993.