Fringe benefit tax - exclusion for car parks provided on an employer’s premises; Fringe benefit tax - exclusion for car parks provided on the premises of a company that is part of the same group of companies as an employer

The rulings address the on-premises exclusion from FBT for car parking provided to employees in car parks owned or leased by an employer.

Rulings:

BR Pub 15/11

BR Pub 15/12

BR Pub 15/11 - BR Pub 15/12

Rulings / Public

Reference

BR Pub 15/11 - BR Pub 15/12

Issued

17 Nov 2015

Effective

This ruling will apply for an indefinite period beginning on 17 November 2015.