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Edited version of your written advice
Authorisation Number: 1051309509658
Date of advice: 17 November 2017
Ruling
Subject: Fringe Benefits Car Parking - Fringe Benefits
The Commissioner has ruled on each of the three questions regarding fringe benefits tax in this Private Binding Ruling application.
This ruling applies for the following periods:
1 XX 20XX to 1 YY 20YY
The scheme commences on:
1 XX 20XX
Relevant legislative provisions
Fringe Benefits Tax Assessment Act 1986 Division 10A
Fringe Benefits Tax Assessment Act 1986 section 39A
Fringe Benefits Tax Assessment Act 1986 section 136(1)
Fringe Benefits Tax Assessment Act 1986 section 136(2)
Explanatory Memorandum to the Taxation Laws Amendment (Car Parking) Act 1992
Taxation Ruling 2000/4
Taxation Ruling TR 96/26