39EFees charged by commercial parking stations for all‑day parking

#### 39E Fees charged by commercial parking stations for all‑day parking Daily rate equivalent for periodic parking arrangements (1) For the purposes of this Division, if the operator of a commercial parking station provides all‑day parking in the ordinary course of business to members of the public on a weekly, monthly, yearly or other periodic basis, the operator is taken to charge a fee for all‑day parking on a particular day during the period equal to the amount worked out using the formula:  where: > Total fee is the total fee charged by the operator in respect of all‑day parking on days in that period. > Business days in period means the number of business days in that period. Anti‑avoidance (2) If either or both of the following apply: (a) a transaction between the operator of a commercial parking station and a customer is not at arm’s length; (b) the operator of a commercial parking station sets the level of a fee for the sole or dominant purpose of enabling one or more employers to obtain reductions in the taxable values of car parking fringe benefits; then, for the purposes of this Subdivision: (c) if only paragraph (a) applies—it is to be assumed that the fee is the fee that would have been payable if the operator and the customer had been dealing with each other at arm’s length in relation to the transaction; and (d) if only paragraph (b) applies—it is to be assumed that the fee is the fee that would have been payable if it had been set without that purpose in mind; and (e) if both paragraphs (a) and (b) apply—it is to be assumed that the fee is the fee that would have been payable if: (i) the operator and the customer had been dealing with each other at arm’s length in relation to the transaction; and (ii) it had been set without that purpose in mind.