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

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Fringe Benefits Tax Assessment Act 1986

39GThe key principle

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#### 39G The key principle Under this Subdivision, an employer may keep a 12 week register of car parking provided to employees. An employer who keeps such a register may elect that the total value of certain car parking fringe benefits for an FBT year for which the register is valid is to be determined in accordance with the register.

Previous sectionSubdivision D12 week record keeping method Next section39GAEmployer may elect to use 12 week record keeping method