Fringe Benefits Tax Assessment Act 1986

PART III - FRINGE BENEFITS  

Division 10A - Car parking fringe benefits  

Subdivision A - Car parking benefits  

SECTION 39B  

39B   WHEN COMMERCIAL PARKING STATIONS ARE LOCATED WITHIN A 1 KM RADIUS OF BUSINESS PREMISES OR ASSOCIATED PREMISES  

For the purposes of this Division, a commercial parking station is taken to be located within a 1 km radius of particular business premises or particular associated premises if, and only if, a car entrance to the commercial parking station is situated less than 1 km, by the shortest practicable route, from a car entrance to those premises.