CTHIn ForceAct
Fringe Benefits Tax Assessment Act 1986
39GDMeaning of car parking availability period
Start here
Get a plain-English read of 39GD
Turn the raw legal text into a practical explanation grounded in Fringe Benefits Tax Assessment Act 1986.
#### 39GD Meaning of car parking availability period
The car parking availability period is the period:
(a) beginning on the first day in the FBT year on which there is a car parking benefit for an employee covered by the election; and
(b) ending on the last day in the FBT year on which there is a car parking benefit for an employee covered by the election.