关于car parking FBT，请教各位

天天天蓝123.

我就让员工停了，谁会知道啊

simonwang.

Gladwin has the closest answer.
The key condition is if there is a commercial car park available for all-day parking within a one-kilometre radius and the all day charge is more than $8.03. So it could be anywhere, not just CBD.
There are other conditions such as the car is parked for a total of more than four hours between 7.00am and 7.00pm on the day, as posted by Gladwin.
In addition to the small business exemption mentioned by Gladwin, the following employers don't have FBT for car park fringe benefits:
a scientific institution (other than an institution run for the purposes of profit or gain to its
shareholders or members)
a religious institution
a charitable institution
a public educational institution
a government body, but only in relation to an employee who is employed exclusively in, or in
connection with, a public educational institution.

simonwang.

天天天蓝123 发表于 2014-4-3 14:52

我就让员工停了，谁会知道啊
Don't underestimate ATO. They can do data matching to find out the rental agreements that include free or paid car park, which is not too difficult as the employer may have expenses under car park or the landlord will have titles as car park. Then ATO simply sends you a letter to ask for info.

simonwang.

To LZ, yes, most likely that is subject to FBT

天天天蓝123.

simonwang 发表于 2014-4-17 14:19

Don't underestimate ATO. They can do data matching to find out the rental agreements that include  ...
CAR PARK EXPENSE是给客人用的，员工停了谁知道
这样可以逃掉了吧？

simonwang.

天天天蓝123 发表于 2014-4-18 11:31

CAR PARK EXPENSE是给客人用的，员工停了谁知道
这样可以逃掉了吧？
You can certainly try. Are you sure your employees are as smart as you or they will keep their mouth shut? Can you justify how many clients visits you have so you have to keep the car park vacant all the time.
Anyway, it's your tax affair and your choice. There is no perfect world.

teddymu.

如果公司附近既有免费的街边停车位（有全天也有2小时的）也有商业停车场呢？公司的楼是自己的，然后有一些露天停车位，也是没有指定谁可以停，这样的情况也要交FBT吗？还有公司是private company

simonwang.

teddymu 发表于 2014-4-21 09:26

如果公司附近既有免费的街边停车位（有全天也有2小时的）也有商业停车场呢？公司的楼是自己的，然后有一些 ...
As long as there is one commercial car park charging more than the threshold, the FBT applies. Basically the law says the employer is providing a benefit over certain figure then it is fringe benefit.

亚雷特.

学习了。公司办公司lease agreement自带停车位没接触过现实的car park FBT的问题。

Platinum_ADL.

过来学习一下