BR Pub 99/06
Issued
12 Aug 1999
Effective 
1 November 1999 to 31 March 2002.

Car parks provided by employers - fringe benefit tax exemption

Ruling BR Pub 99/06 discusses the FBT exemption on car parks provided by employers. Ruling applies 1 Nov 1999 to 31 Mar 2002.

Current status
No reissue; legislative change proposed to the "on-premises" exemption in s CX 23