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 39GB
39GB
VALUE OF FRINGE BENEFITS FOR YEAR
Despite any other provision of this Act (other than this section), the total taxable value of the employer ' s car parking fringe benefits for employees covered by the election for the FBT year is the amount worked out using the formula:
View history note
Hide history noteDespite any other provision of this Act (other than this section), the total taxable value of the employer ' s car parking fringe benefits for employees covered by the election for the FBT year is the amount worked out using the formula:
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