Income Tax Assessment (1936 Act) Regulation 2015
8Excluded car parking facilities
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8 Excluded car parking facilities
(1) For paragraph 51AGA(1)(e) of the Act, the provision to an employee of car parking facilities for a car during a period is taken to be excluded from section 51AGA of the Act if, during the period: (a) the employee: (i) is entitled under the law of a State or Territory to the use of a disabled persons’ car parking space; and (ii) is the driver of, or is a passenger in, the car; and (b) a valid disabled persons’ car parking permit is displayed on the car. (2) In this instrument:
disabled persons’ car parking permit means a permit, label or other document:
(a) issued by the appropriate authority in a State or Territory; and
(b) authorising the parking of a car in a disabled persons’ car parking space.
disabled persons’ car parking space means a car parking space:
(a) in a public car parking area; and
(b) designated for the exclusive use of disabled persons.