Fringe Benefits Tax Assessment Act 1986
View history note
Hide history noteThe register must include details of the following:
(a) the date on which each car covered by subsection (4) was parked;
(b) whether the car was parked for a total that exceeds 4 hours;
(c) whether the car travelled between the place of residence of an employee covered by the election and his or her primary place of employment on that day;
(d) the place where the car was parked. 39GG(2) [When details must be entered]
The person responsible for making entries in the register must make the entry as soon as practicable after he or she knows the details required by subsection (1).
39GG(3) [Register not valid]If subsection (1) or (2) is not satisfied, the register is not valid.
39GG(4) [Car covered by provision]A car is covered by this subsection if:
(a) a car benefit relating to the car is provided on a day during the 12 week period to an employee covered by the election in respect of the employee's employment; or
(b) the car is owned by, or leased to, an employee covered by the election at any time during the 12 week period; or
(c) the car is made available by another person to an employee covered by the election at any time during the 12 week period where:
(i) the other person is not the employee's employer; and
(ii) the other person did not make the car available under an arrangement to which the employee's employer is a party.
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