Document ID: chunk:federal_register_of_legislation:F2018L01284:reg:12
Version: federal_register_of_legislation:F2018L01284
Segment Type: reg
Provision Reference: reg 12
Character Range: 13210–13829

12  Car parking benefits—excluded car parking facilities
  For the purposes of paragraph 39A(1)(h) of the Act, the provision of parking facilities for a car during a period referred to in section 39A of the Act is taken to be excluded from that section if:
 (a) the parking facilities are provided to an employee who:
 (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.

Part 3—Variation of employer's notional tax amount