FRINGE BENEFITS TAX ASSESSMENT ACT 1986 - SECT 39GB Value of fringe benefits for year
FRINGE BENEFITS TAX ASSESSMENT ACT 1986 - SECT 39GB
Value of fringe benefits for yearDespite any other provision of this Act (other than this section), the total taxable value of the employer's car parking fringe benefits for employees covered by the election for the FBT year is the amount worked out using the formula: