TR 2021/2 - Fringe benefits tax: car parking benefits

What this Ruling is about 1. This Ruling sets out when the provision of car parking is a car parking benefit for the purposes of the Fringe Benefits Tax Assessment Act 1986. 1A. All legislative references in this Ruling are to the Fringe Benefits Tax Assessment Act 1986, unless otherwise indicated. Background 2. This Ruling replaces Taxation Ruling...