Fringe Benefits Tax Assessment Act 1986


Division 10A - Car parking fringe benefits  

Subdivision A - Car parking benefits  


A fee charged by an operator of a commercial parking station on a particular day is not representative if the fee is substantially greater or less than the average of the lowest fee charged by the operator in the ordinary course of business to members of the public for all-day parking on each of the days in whichever of the following periods is chosen by the employer:

(a) the 4 week period beginning on the day; or

(b) the 4 week period ending on the day.


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