CR 2022/28 - Perth Airport Pty Ltd - provision of parking to an individual under an arrangement with their employer

What this Ruling is about 1. This Ruling sets out, for an employer, the fringe benefits tax (FBT) consequences of the provision of parking under an arrangement with Perth Airport Pty Ltd (PAPL), the type of fringe benefit provided and whether the fringe benefit is exempt. 2. Full details of the arrangement for the provision...