#### 39GB Value of fringe benefits for year Despite any other provision of this Act (other than this section), the total taxable value of the employer’s car parking fringe benefits for employees covered by the election for the FBT year is the amount worked out using the formula: ![Start formula open square bracket Total value of car parking benefits (register) times start fraction 52 over 12 end fraction close square bracket times start fraction Number of days in car parking availability periods over 366 end fraction end formula](image.028.png)

Previous section39GAEmployer may elect to use 12 week record keeping method Next section39GCMeaning of total value of car parking benefits (register)

Section 39GB - Fringe Benefits Tax Assessment Act 1986 - Value of fringe benefits for year — Zoe