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Home/Legislation/Fringe Benefits Tax Assessment Act 1986/39F

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Fringe Benefits Tax Assessment Act 1986

39FThe key principle

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#### 39F The key principle Under this Subdivision, an employer may elect to calculate the value of certain car parking fringe benefits by using a statutory formula based on the number and value of spaces available to employees covered by the election.

Previous section39EFees charged by commercial parking stations for all‑day parking Next section39FASpaces method of calculating total taxable value of car parking fringe benefits

Section 39F - Fringe Benefits Tax Assessment Act 1986 - The key principle — Zoe