Taxation Laws Amendment (FBT Cost of Compliance) Act 1995 (145 of 1995)

Schedule 3   AMENDMENTS OF THE FRINGE BENEFITS TAX ASSESSMENT ACT 1986 RELATED TO EXEMPT BENEFITS

1   Section 58G

Add at the end:

"(3) If:

(a) the employer of an employee is a government body; and

(b) the employee is exclusively employed in, or in connection with, a

public educational institution;

the following benefits provided in respect of the employment of the

employee are exempt benefits:

(c) an eligible car parking expense payment benefit;

(d) a car parking benefit.".