Draft Car Parking Fringe Benefits Tax Liability
Draft TR 2019/D5 published on 13 November 2019. A draft update to Chapter 16 of Fringe benefits tax – a guide for employers published on 27 November 2019.
The final Ruling will update Taxation Ruling TR 96/26 Fringe benefits tax: car parking fringe benefits (now withdrawn) to reflect contemporary commercial car parking arrangements and legal developments including the Federal Court decisions in Commissioner of Taxation v Qantas Airways Ltd  FCAFC 168 and Virgin Blue Airlines Pty Ltd v Commissioner of Taxation  FCAFC 137.
FBTme is aligned to the most recent guidance from the ATO and continues to stay on top of developments as they are made.