Fringe benefits tax: car parking fringe benefits
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Notice of Withdrawal
2. TR 96/26 is being withdrawn because a replacement ruling (draft Taxation Ruling TR 2019/D5 Fringe benefits tax: car parking benefits) is being published to reflect contemporary commercial car parking arrangements and legal developments, including the decisions in Commissioner of Taxation v Qantas Airways Limited  FCAFC 168 and Qantas Airways Limited and Commissioner of Taxation  AATA 316 (Qantas decisions) and Virgin Blue Airlines Pty Ltd v Commissioner of Taxation  FCAFC 137.
3. Paragraph 81 of TR 96/26 expressed the view that car parking facilities that have a primary purpose other than providing all-day parking, that is, one that usually charges penalty rates significantly higher than the rates chargeable for all-day parking at commercial all-day parking facilities, were not commercial parking stations. This view will no longer apply in recognition of the Qantas decisions of the Administrative Appeals Tribunal and the Federal Court.
Commissioner of Taxation
13 November 2019
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