Taxation Laws Amendment Act 1994 (56 of 1994)
Part 2 AMENDMENT OF THE FRINGE BENEFITS TAX ASSESSMENT ACT 1986
Division 3 Car parking benefits
7 Object of Division
The objects of this Division are:
(a) to ensure that a car parking benefit is valued only by reference to fees charged by commercial parking station operators during daylight hours; and
(b) to exclude kerbside parking meters from being regarded as a commercial parking station.
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