CR 2020/25 - Adelaide Airport Limited - provision of car parking facilities using an access card

What this Ruling is about 1. This Ruling sets out the tax consequences of using an access card to obtain car parking, the type of fringe benefit provided, and whether the fringe benefit is exempt. 2. Full details of this access card are set out in paragraphs 10 to 27 of this Ruling. Note: By issuing...