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Taxation Ruling

TR 2021/2

Fringe benefits tax: car parking benefits

  • Please note that the PDF version is the authorised consolidated version of this ruling and amending notices.
    There is a Compendium for this document: TR 2021/2EC .
    This document has changed over time. View its history.

Table of Contents Paragraph
What this Ruling is about
Background
Definitions
Ruling
5
When do you provide a car parking benefit?
Meaning of 'in the vicinity of'
      Example 1 - work car park is not 'in the vicinity of' the employee's primary place of employment
Where is the employee's 'primary place of employment'?
      Example 1A - identifying an employee's primary place of employment where the employee performs duties at multiple business premises on a particular day
What is a commercial parking station?
     Commercial car parking facility
      Example 2 - parking facility is a commercial car parking facility
      Example 3 - parking facility is not a commercial car parking facility
      Example 4 - parking facility is not a commercial car parking facility
     Permanent
     All-day parking available in the ordinary course of business to the public on payment of a fee
      Example 5 - car spaces are available to the public for all day parking
      Example 6 - car spaces are not available to the public for all day parking
     Not on-street parking
Lowest representative fee charged
Date of effect

Relying on this Ruling

This publication is a public ruling for the purposes of the Taxation Administration Act 1953.

If this Ruling applies to you, and you correctly rely on it, we will apply the law to you in the way set out in this Ruling. That is, you will not pay any more tax or penalties or interest in respect of the matters covered by this Ruling.

[Note: This is a consolidated version of this document. Refer to the Legal database (www.ato.gov.au/Law) to check its currency and to view the details of all changes.]

What this Ruling is about

1. This Ruling sets out when the provision of car parking is a car parking benefit for the purposes of the Fringe Benefits Tax Assessment Act 1986.

1A. All legislative references in this Ruling are to the Fringe Benefits Tax Assessment Act 1986, unless otherwise indicated.

Background

2. This Ruling replaces Taxation Ruling TR 96/26 Fringe benefits tax: car parking fringe benefits (withdrawn on 13 November 2019).

3. This Ruling should be read in conjunction with Chapter 16 of Fringe benefits tax - a guide for employers[2] (Employers' guide) which provides guidance to help employers calculate the taxable value of a 'car parking fringe benefit'[3] and provides practical examples.

Definitions

4. The following terms are used in this Ruling and the Employers' guide:

•
'All-day parking' means parking of a car for a minimum of 6 continuous hours between 7:00am and 7:00pm.[4]
•
'Car' means a motor-powered road vehicle (including a motor car, sports utility vehicle, van or utility, but not a motor cycle) designed to carry a load of less than one tonne and fewer than 9 passengers.[5]

References

TR 2021/2 history
  Date: Version: Change:
  16 June 2021 Original ruling  
You are here 22 February 2023 Consolidated ruling Addendum

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