Income Tax Assessment Act 1936
View history note
Hide history noteA deduction is not allowable to an employee under this Act in respect of expenditure to the extent to which it is incurred in respect of the provision of car parking facilities for a car on a day if:
(a) on that day, the employee has a primary place of employment; and
(b) on that day, the car is parked for one or more daylight periods exceeding 4 hours in total at, or in the vicinity of, that primary place of employment; and
(c) the expenditure is in respect of the provision of the parking facilities to which that parking relates; and
(d) on that day, the car was used in connection with travel by the employee between:
(i) the place of residence of the employee; and
(ii) that primary place of employment; and
(e) the provision of parking facilities for the car during the period or periods is not taken, under the regulations, to be excluded from this section; and
(f) the day is on or after 1 July 1993. 51AGA(2) Definitions.
In this section:
car
has the same meaning as in the
Fringe Benefits Tax Assessment Act 1986
.
daylight period
has the same meaning as in the
Fringe Benefits Tax Assessment Act 1986
.
employee
has the same meaning as in the
Fringe Benefits Tax Assessment Act 1986
.
place of residence
has the same meaning as in the
Fringe Benefits Tax Assessment Act 1986
.
primary place of employment
has the same meaning as in the
Fringe Benefits Tax Assessment Act 1986
.
Disclaimer and notice of copyright applicable to materials provided by CCH Australia Limited
CCH Australia Limited ("CCH") believes that all information which it has provided in this site is accurate and reliable, but gives no warranty of accuracy or reliability of such information to the reader or any third party. The information provided by CCH is not legal or professional advice. To the extent permitted by law, no responsibility for damages or loss arising in any way out of or in connection with or incidental to any errors or omissions in any information provided is accepted by CCH or by persons involved in the preparation and provision of the information, whether arising from negligence or otherwise, from the use of or results obtained from information supplied by CCH.
The information provided by CCH includes history notes and other value-added features which are subject to CCH copyright. No CCH material may be copied, reproduced, republished, uploaded, posted, transmitted, or distributed in any way, except that you may download one copy for your personal use only, provided you keep intact all copyright and other proprietary notices. In particular, the reproduction of any part of the information for sale or incorporation in any product intended for sale is prohibited without CCH's prior consent.
