CTHIn ForceAct
Fringe Benefits Tax Assessment Act 1986
39FCMeaning of daily rate amount
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39FC Meaning of daily rate amount
The daily rate amount for a space is the amount that would be worked out using whichever of the following methods that the taxpayer chooses: (a) the commercial parking station method; (b) the market value method; (c) the average cost method; as the taxable value of the car parking fringe benefit for the space, if there were no recipients contribution.