FRINGE BENEFITS TAX ASSESSMENT ACT 1986

PART III - FRINGE BENEFITS  

Division 10A - Car parking fringe benefits  

Subdivision D - 12 week record keeping method  

SECTION 39GD   39GD   MEANING OF CAR PARKING AVAILABILITY PERIOD  


The car parking availability period is the period:


(a) beginning on the first day in the FBT year on which there is a car parking benefit for an employee covered by the election; and


(b) ending on the last day in the FBT year on which there is a car parking benefit 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.