#### 39B When commercial parking stations are located within a 1 km radius of business premises or associated premises For the purposes of this Division, a commercial parking station is taken to be located within a 1 km radius of particular business premises or particular associated premises if, and only if, a car entrance to the commercial parking station is situated less than 1 km, by the shortest practicable route, from a car entrance to those premises.

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Section 39B - Fringe Benefits Tax Assessment Act 1986 - When commercial parking stations are located within a 1 km radius of business premises or associated premises — Zoe