Income Tax Regulations 1936
12Excluded car parking facilities
Start here
Get a plain-English read of 12
Turn the raw legal text into a practical explanation grounded in Income Tax Regulations 1936.
12 Excluded car parking facilities
(1) For the purposes of paragraph 51AGA(1)(e) of the Act, the provision of car parking facilities for a car during a period referred to in section 51AGA of the Act is taken to be excluded from that section if: (a) the facilities are provided to an employee who: (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 regulation:
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.
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.