CTHIn ForceAct
Fringe Benefits Tax Assessment Act 1986
39FDMeaning of availability period
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#### 39FD Meaning of availability period
An availability period for a space begins on the first day in the FBT year on which there is a car parking benefit for the space for an employee covered by the election and ends on the last day in the FBT year on which there is a car parking benefit for the space for an employee covered by the election.