Document ID: chunk:federal_register_of_legislation:F2022C01160:reg:8
Version: federal_register_of_legislation:F2022C01160
Segment Type: reg
Provision Reference: reg 8
Character Range: 14200–15198

8  Excluded car parking facilities
 (1) For paragraph 51AGA(1)(e) of the Act, the provision to an employee of car parking facilities for a car during a period is taken to be excluded from section 51AGA of the Act if, during the period:
 (a) the employee:
 (i) is entitled under the law of a State or Territory to the use of a disabled persons' car parking space; and
 (ii) is the driver of, or is a passenger in, the car; and
 (b) a valid disabled persons' car parking permit is displayed on the car.
 (2) In this instrument:
disabled persons' car parking permit means a permit, label or other document:
 (a) issued by the appropriate authority in a State or Territory; and
 (b) authorising the parking of a car in a disabled persons' car parking space.
disabled persons' car parking space means a car parking space:
 (a) in a public car parking area; and
 (b) designated for the exclusive use of disabled persons.

Part 5—Rebates

Division 1—Tax rebate for low income aged persons and pensioners