FRINGE BENEFITS TAX ASSESSMENT ACT 1986
The register must be kept for a continuous period of at least 12 weeks throughout which car parking benefits are provided to employees covered by the election.39GE(2) [Period must be representative]
The period for which the register is kept must be representative of usage for the first FBT year for which it is valid.39GE(3) [Register not valid]
If subsection (1) or (2) is not satisfied, the register is not valid.
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