Fringe Benefits Tax Assessment Act 1986
PART III
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FRINGE BENEFITS
Division 10A
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Car parking fringe benefits
Subdivision D
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12 week record keeping method
SECTION 39GD
39GD
MEANING OF
CAR PARKING AVAILABILITY PERIOD
The car parking availability period is the period:
(a) beginning on the first day in the FBT year on which there is a car parking benefit for an employee covered by the election; and
(b) ending on the last day in the FBT year on which there is a car parking benefit for an employee covered by the election.
View history note
Hide history noteThe car parking availability period is the period:
(a) beginning on the first day in the FBT year on which there is a car parking benefit for an employee covered by the election; and
(b) ending on the last day in the FBT year on which there is a car parking benefit for an employee covered by the election.
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