Document ID: chunk:federal_register_of_legislation:C2025C00120:section:58g
Version: federal_register_of_legislation:C2025C00120
Segment Type: section
Provision Reference: s 58G
Character Range: 222884–224130

58G  Exempt benefits—motor vehicle parking
 (1) Each of the following benefits is an exempt benefit:
 (a) an expense payment benefit, where:
 (i) the recipients expenditure is in respect of the provision of motor vehicle parking facilities; and
 (ii) the benefit is not an eligible car parking expense payment benefit;
 (b) a residual benefit where the recipients benefit consists of motor vehicle parking facilities.
 (2) If the employer of an employee is:
 (a) a scientific institution (other than an institution carried on by a company, society or association for the purposes of profit or gain to its individual shareholders or members); or
 (b) a registered charity; or
 (d) a public educational institution;
the following benefits provided in respect of the employment of the employee are exempt benefits:
 (e) an eligible car parking expense payment benefit;
 (f) a car parking benefit.
 (3) If:
 (a) the employer of an employee is a government body; and
 (b) the employee is exclusively employed in, or in connection with, a public educational institution;
the following benefits provided in respect of the employment of the employee are exempt benefits:
 (c) an eligible car parking expense payment benefit;
 (d) a car parking benefit.