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  TAX - A to HFringe Benefits TaxFBT - Car Parking      Monday, 25 January 2021  

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FBT - Car Parking Threshold


   
Definition of Commercial Parking Station
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Section 136(1) of the FBTAA 1986 provides that: “"commercial parking station", in relation to a particular day, means a permanent commercial car parking facility where any or all of the car parking spaces are available in the ordinary course of business to members of the public for all-day parking on that day on payment of a fee, but does not include a parking facility on a public street, road, lane, thoroughfare or footpath paid for by inserting money in a meter or by obtaining a voucher.”
 

   
FBT-Car Parking
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This page was last edited on 4 January 2021

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