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Notes Online Home 2016 FBT What's New for FBT in 2016?
Federal Court decision confirms FBT sting with car parking benefits
In this segment of the seminar notes we will discuss a Federal Court decision that confirms an FBT sting with car parking benefits. In particular, the following:
- When a ‘car parking benefit’ arises under the FBT legislation
- Facts in the Qantas
- Qantas argued that a car parking fringe benefit did not arise
- ATO argued FBT was payable on the car parking spaces made available to Qantas employees
- Decision handed down by the AAT in the Qantas case
- Decision handed down by the Full Federal Court in the Qantas case