Fringe Benefits Tax Regulations (Amendment) (Cth)

Statutory Rules 1993

No. 148 1

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Fringe Benefits Tax Regulations 2(Amendment)

I, The Governor-General of the Commonwealth of Australia, acting with the advice of the Federal Executive Council, make the following Regulations under the Fringe Benefits Tax Assessment Act 1986.

 Dated 22 June 1993.

 BILL HAYDEN

 Governor-General

 By His Excellency’s Command,

GEORGE GEAR

Assistant Treasurer

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1.   Commencement

1.1   These Regulations commence on 1 July 1993.

2.    Amendment

2.1   The Fringe Benefits Tax Regulations are amended as set out in these Regulations.

3.    New regulation 3A

3.1   After regulation 3, insert:

Car parking benefits—excluded car parking

facilities

 “3A. (1) For the purposes of paragraph 39A (h) of the Act, the provision of parking facilities for a car during a period referred to in section 39A of the Act is taken to be excluded from that section if:

• (a)

  the parking 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.”.

4.   New regulation 13A

4.1   After regulation 13, insert:

Eligible car parking expense payment benefit

 “13A. (1) For the purposes of subparagraph (c) (v) of the definition of “eligible car parking expense payment benefit” in subsection 136 (1) of the Act, the provision of parking facilities for a car during a period referred to in that definition is taken to be excluded from that definition if:

• (a)

  the parking 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.”.

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NOTES

1. Notified in the Commonwealth of Australia Gazette on 29 June 1993.

2. Statutory Rules 1992 No. 130 as amended by 1993 No. 105.