FRINGE BENEFITS TAX ASSESSMENT ACT 1986
The daily rate amount for a space is the amount that would be worked out using whichever of the following methods that the taxpayer chooses:
(a) the commercial parking station method;
(b) the market value method;
(c) the average cost method;
as the taxable value of the car parking fringe benefit for the space, if there were no recipients contribution.
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