FRINGE BENEFITS TAX ASSESSMENT REGULATIONS 2018

PART 4 - OTHER MATTERS  

SECTION 14  

14   ELIGIBLE CAR PARKING EXPENSE PAYMENT BENEFIT  
For the purposes of subparagraph (c)(v) of the definition of eligible car parking expense payment benefit in subsection 136(1) of the Act, the provision of parking facilities for a car during a period referred to in that definition is taken to be excluded from that definition 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.