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ATO Guidance on Car Parking Fringe Benefits (TR 2019/D5 and Draft FBT Employer Guide) lodged with the ATO
Published on 19 Dec 19 by THE TAX INSTITUTE
The Tax Institute considers that amendments to the fringe benefits tax (FBT) law are required with respect to when a ‘car parking fringe benefit’ arises. However, until such time as the law is amended, we make comments below in relation to the Draft Ruling and Draft Guide to ensure this guidance works as effectively as possible given the current legislation.