Document ID: chunk:federal_register_of_legislation:C2025C00120:front:0:p3
Version: federal_register_of_legislation:C2025C00120
Segment Type: other
Provision Reference: 
Character Range: 5732–8878

be excluded
37AC Meal entertainment benefits
37AD Meaning of provision of meal entertainment
37AE Fringe benefits only arise if employer is provider
37AF No other fringe benefits arise if election made
37AG Some benefits still arise
Subdivision B—50/50 split method of valuing meal entertainment
37B Key principle
37BA Taxable value using 50/50 split method
Subdivision C—12 week register method
37C Key principle
37CA Election by employer
37CB Taxable value using 12 week register method
37CC Choosing the 12 week period for a register
37CD FBT years for which register is valid
37CE Matters to be included in register
37CF False or misleading entries invalidate register
Division 10—Tax‑exempt body entertainment fringe benefits
Subdivision A—Tax‑exempt body entertainment benefits
38 Tax‑exempt body entertainment benefits
Subdivision B—Taxable value of tax‑exempt body entertainment fringe benefits
39 Taxable value of tax‑exempt body entertainment fringe benefits
Division 10A—Car parking fringe benefits
Subdivision A—Car parking benefits
39A Car parking benefits
39AA Anti‑avoidance—fee on first business day not representative
39AB When fees are not representative
39B When commercial parking stations are located within a 1 km radius of business premises or associated premises
Subdivision B—Taxable value of car parking fringe benefits
39C Taxable value of car parking fringe benefits—commercial parking station method
39D Taxable value of car parking fringe benefits—market value basis
39DA Taxable value of car parking fringe benefits—average cost method
39E Fees charged by commercial parking stations for all‑day parking
Subdivision C—Statutory formula method—spaces
39F The key principle
39FA Spaces method of calculating total taxable value of car parking fringe benefits
39FB Number of spaces exceeds number of employees
39FC Meaning of daily rate amount
39FD Meaning of availability period
39FE Meaning of relevant recipients contribution
Subdivision D—12 week record keeping method
39G The key principle
39GA Employer may elect to use 12 week record keeping method
39GB Value of fringe benefits for year
39GC Meaning of total value of car parking benefits (register)
39GD Meaning of car parking availability period
39GE Choosing the 12 week period for a register
39GF FBT years for which register is valid
39GG Matters to be included in register
39GH Fraudulent entries invalidate register
Division 11—Property fringe benefits
Subdivision A—Property benefits
40 Property benefits
41 Exempt property benefits
Subdivision B—Taxable value of property fringe benefits
42 Taxable value of in‑house property fringe benefits
43 Taxable value of external property fringe benefits
44 Reduction of taxable value—otherwise deductible rule
Division 12—Residual fringe benefits
Subdivision A—Residual benefits
45 Residual benefits
46 Year of tax in which residual benefits taxed
47 Exempt residual benefits
47A Exemption—no‑private‑use declaration
Subdivision B—Taxable value of residual fringe benefits
48 Taxable value of in‑house non‑period residual fringe benefits
49 Taxable value of in‑house period residual fringe benefits
50 Taxable