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).|
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
NO FBT 202; NAT 96/4349-4
car parking fringe benefit
car parking threshold
fringe benefits tax