Income Tax Assessment Act 1936
(a) on that day, the employee has a primary place of employment; and
(b) on that day, the car is parked for one or more daylight periods exceeding 4 hours in total at, or in the vicinity of, that primary place of employment; and
(c) the expenditure is in respect of the provision of the parking facilities to which that parking relates; and
(d) on that day, the car was used in connection with travel by the employee between:
(i) the place of residence of the employee; and
(ii) that primary place of employment; and
(e) the provision of parking facilities for the car during the period or periods is not taken, under the regulations, to be excluded from this section; and
(f) the day is on or after 1 July 1993. 51AGA(2) Definitions.
In this section:
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