Fringe Benefits Tax Assessment Act 1986


Division 10A - Car parking fringe benefits  

Subdivision C - Statutory formula method - spaces  


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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