| Disclaimer This edited version has been archived due to the length of time since original publication. It should not be regarded as indicative of the ATO's current views. The law may have changed since original publication, and views in the edited version may also be affected by subsequent precedents and new approaches to the application of the law. You cannot rely on this record in your tax affairs. It is not binding and provides you with no protection (including from any underpaid tax, penalty or interest). In addition, this record is not an authority for the purposes of establishing a reasonably arguable position for you to apply to your own circumstances. For more information on the status of edited versions of private advice and reasons we publish them, see PS LA 2008/4. |
Edited version of your written advice
Authorisation Number: 1051309509658
Date of advice: 17 November 2017
Ruling
Subject: Fringe Benefits Car Parking - Fringe Benefits
The Commissioner has ruled on each of the three questions regarding fringe benefits tax in this Private Binding Ruling application.
This ruling applies for the following periods:
1 XX 20XX to 1 YY 20YY
The scheme commences on:
1 XX 20XX
Relevant legislative provisions
Fringe Benefits Tax Assessment Act 1986 Division 10A
Fringe Benefits Tax Assessment Act 1986 section 39A
Fringe Benefits Tax Assessment Act 1986 section 136(1)
Fringe Benefits Tax Assessment Act 1986 section 136(2)
Explanatory Memorandum to the Taxation Laws Amendment (Car Parking) Act 1992
Taxation Ruling 2000/4
Taxation Ruling TR 96/26
Copyright notice
© Australian Taxation Office for the Commonwealth of Australia
You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).
