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.



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