Fringe Benefits Tax Assessment Act 1986
View history note
Hide history noteEach of the following benefits is an exempt benefit:
(a) an expense payment benefit, where:
(i) the recipients expenditure is in respect of the provision of motor vehicle parking facilities; and
(ii) the benefit is not an eligible car parking expense payment benefit;
(b) a residual benefit where the recipients benefit consists of motor vehicle parking facilities.
58G(2)
If the employer of an employee is:
(a) a scientific institution (other than an institution carried on by a company, society or association for the purposes of profit or gain to its individual shareholders or members); or
(b) a registered charity; or
(c) (Repealed by No 169 of 2012)
(d) a public educational institution;
the following benefits provided in respect of the employment of the employee are exempt benefits:
(e) an eligible car parking expense payment benefit;
(f) a car parking benefit.
58G(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.
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