Private ruling: Fringe Benefits Car Parking - Fringe Benefits
Date of advice: 17 November 2017
Published: April 2018
Ruling period: 1 XX 20XX to 1 YY 20YY
Date scheme commenced: 1 XX 20XX

Ruling: The Commissioner has ruled on each of the three questions regarding fringe benefits tax in this Private Binding Ruling application.


Relevant legislative provisions: Fringe Benefits Tax Assessment Act 1986 Division 10A | Fringe Benefits Tax Assessment Act 1986 section 39A | Fringe Benefits Tax Assessment Act 1986 section 136(1) | Fringe Benefits Tax Assessment Act 1986 section 136(2) | Explanatory Memorandum to the Taxation Laws Amendment (Car Parking) Act 1992 Taxation Ruling 2000/4 | Taxation Ruling TR 96/26