FRINGE BENEFITS TAX ASSESSMENT ACT 1986 - SECT 39GD Meaning of car parking availability period

FRINGE BENEFITS TAX ASSESSMENT ACT 1986 - SECT 39GD

    The car parking availability period is the period:

  (a)   beginning on the first day in the FBT year on which there is a car parking benefit for an employee covered by the election; and

  (b)   ending on the last day in the FBT year on which there is a car parking benefit for an employee covered by the election.