FRINGE BENEFITS TAX ASSESSMENT REGULATIONS 2018

PART 2 - EXCLUDED FRINGE BENEFITS  

SECTION 12  

12   CAR PARKING BENEFITS - EXCLUDED CAR PARKING FACILITIES  
For the purposes of paragraph 39A(1)(h) of the Act, the provision of parking facilities for a car during a period referred to in section 39A of the Act is taken to be excluded from that section if:

(a) the parking facilities are provided to an employee who:

(i) is entitled under the law of a State or Territory to the use of a disabled persons ' car parking space; and

(ii) is the driver of, or is a passenger in, the car; and

(b) a valid disabled persons ' car parking permit is displayed on the car.