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Legislation
ATO documents that consider FBT Act s 39C
4 documents
Fringe benefits tax: where an employer leases employee parking in a commercial parking station should the value of any car parking fringe benefit (under section 39C of the Fringe Benefits Tax Assessment Act 1986) be the value under the lease at that commercial parking station?
Fringe benefits tax: where an employer leases parking in a commercial parking station, should the value of any car parking fringe benefit (under section 39C of the Fringe Benefits Tax Assessment Act 1986 ) be the value under the lease at that commercial parking station?
Fringe benefits tax: where a car park operator charges different rates for all-day car parking, which rate is relevant in determining the taxable value of a car parking fringe benefit under section 39C of the Fringe Benefits Tax Assessment Act 1986 ?
Withdrawal - Fringe benefits tax: where a car park operator charges different rates for all-day car parking, which rate is relevant in determining the taxable value of a car parking fringe benefit under section 39C of the Fringe Benefits Tax Assessment Act 1986 ?