Income Tax Assessment (1936 Act) Regulation 2015
For paragraph 51AGA(1)(e) of the Act, the provision to an employee of car parking facilities for a car during a period is taken to be excluded from section 51AGA of the Act if, during the period:
(a) the employee:
(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.
8(2)
In this instrument:
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.
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.
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