Income Tax Regulations 1936 (Repealed)

PART 3 - LIABILITY TO TAXATION  

REGULATION 12   EXCLUDED CAR PARKING FACILITIES  

12(1)    
For the purposes of paragraph 51AGA(1)(e) of the Act, the provision of car parking facilities for a car during a period referred to in section 51AGA of the Act is taken to be excluded from that section if:

(a) the 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.

12(1A)    
(Repealed by SLI No 39 of 2015)

12(2)    
In this regulation:

"disabled persons ' car parking space"
means a car parking space:

(a) in a public car parking area; and

(b) designated for the exclusive use of disabled persons;

"disabled persons ' car parking permit"
means a permit, label or other document:

(a) issued by the appropriate authority in a State or Territory; and

(b) authorising the parking of a car in a disabled persons ' car parking space.