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Fringe Benefits Tax Assessment Act 1986
39GAEmployer may elect to use 12 week record keeping method
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#### 39GA Employer may elect to use 12 week record keeping method
(1) An employer may elect that this Subdivision applies to the employer’s car parking fringe benefits for some or all of the employer’s employees for that FBT year if the employer has a valid register for that FBT year covering those employees.
(2) The employer must specify that the election covers:
(a) all the employees; or
(b) all employees of a particular class; or
(c) particular employees.