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发表于 2014-6-12 03:26:31
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16.1 What is a car parking fringe benefit?
Very broadly, a car parking fringe benefit may arise for each day on which you (the employer) provide a car parking space for the use of an employee.
Specifically, a car parking fringe benefit arises during a fringe benefits tax (FBT) year only if all of the following conditions are satisfied:
a car is parked at premises that are owned or leased by, or otherwise under the control of, the provider (usually you as the employer)
within a one-kilometre radius of the premises on which the car is parked, there is a commercial parking station that charges a fee for all-day parking, which is more than the car parking threshold
the car is parked for a total of more than four hours between 7.00am and 7.00pm on the day
the car is owned by, leased to, or otherwise under the control of, an employee, or is provided by you
the parking is provided in respect of the employee's employment
the car is parked at or near the employee's primary place of employment on that day
the car is used by the employee to travel between home and work (or work and home) at least once on that day
the commercial parking station referred to above must also, on the first business day of the FBT year, charge a representative fee for all-day parking that is more than the car parking threshold. |
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