Document ID: chunk:federal_register_of_legislation:C2025C00120:section:39a:p1
Version: federal_register_of_legislation:C2025C00120
Segment Type: section
Provision Reference: s 39A (pt 1/2)
Character Range: 138020–140494

39A  Car parking benefits
 (1) If the following conditions are satisfied in relation to a daylight period, or a combination of daylight periods, on a particular day:
 (a) during the period or periods, a car is parked on one or more premises of a person (the provider), where:
 (i) the premises, or each of the premises, on which the car is parked are business premises, or associated premises, of the provider; and
 (ii) a commercial parking station is located within a 1 km radius of the premises, or each of the premises, on which the car is parked; and
 (iii) the lowest fee charged by the operator of any such commercial parking station in the ordinary course of business to members of the public for all‑day parking on the first business day of the FBT year is more than the car parking threshold;
 (b) the total duration of the period or periods exceeds 4 hours;
 (c) any of the following applies:
 (i) a car benefit relating to the car is provided on that day to an employee or an associate of an employee in respect of the employment of the employee;
 (ii) the car is owned by, or leased to, an employee or an associate of an employee at any time during the period or periods;
 (iii) the car is made available to an employee or an associate of an employee at any time during the period or periods by another person, where:
 (A) the other person is neither the employer of the employee nor an associate of the employer of the employee; and
 (B) the other person did not make the car available under an arrangement to which the employer of the employee, or an associate of the employer of the employee, is a party;
 (d) the provision of parking facilities for the car during the period or periods is in respect of the employment of the employee;
 (e) on that day, the employee has a primary place of employment;
 (f) during the period or periods, the car is parked at, or in the vicinity of, that primary place of employment;
 (g) on that day, the car is used in connection with travel by the employee between:
 (i) the place of residence of the employee; and
 (ii) that primary place of employment;
 (h) the provision of parking facilities for the car during the period or periods is not taken, under the regulations, to be excluded from this section;
 (i) the day is on or after 1 July 1993;
the provision of parking facilities for the car during the period or periods is taken to constitute a benefit provided by the provider to the employee or the associate of the