Fringe Benefits Tax Car Parking Fringe Benefits: all-day parking
7 March 2014
Issue
Is a fee charged by the operator of a commercial parking station for vehicles entering the station from 1.00 p.m. a fee charged for 'all-day parking' as defined in subsection 136(1) of the Fringe Benefits Tax Assessment Act 1986 (FBTAA)?
Decision
No. A fee charged by the operator of the commercial parking station for vehicles entering the station from 1 p.m. is not a fee for 'all-day parking' as defined in subsection 136(1) of the FBTAA. After 1 p.m. it is impossible to park for a continuous period of six hours of more during a 'daylight period' on that day. Under the definition in subsection 136(1) a 'daylight period' ends before 7.00 p.m. on that same day.