Commonwealth Consolidated Regulations Commonwealth Consolidated Regulations(1) For the purposes of paragraph 51AGA (1) (e) of the Act, the provision of car parking facilities for a car during a period referred to in section 51AGA of the Act is taken to be excluded from that section if:
(a) the facilities are provided to an employee who:
(i) is entitled under the law of a State or Territory to the use of a disabled persons' car parking space; and
(ii) is the driver of, or is a passenger in, the car; and
(b) a valid disabled persons' car parking permit is displayed on the car.
(1A) For the purposes of paragraph 51AGB (1) (h) of the Act, the provision of car parking facilities for a car during a period referred to in section 51AGB of the Act is taken to be excluded from that section if:
(a) the facilities are provided to a taxpayer who:
(i) is entitled under the law of a State or Territory to the use of a disabled persons' car parking space; and
(ii) is the driver of, or is a passenger in, the car; and
(b) a valid disabled persons' car parking permit is displayed on the car.
(2) In this regulation:
"disabled persons' car parking space" means a car parking space:
(a) in a public car parking area; and
(b) designated for the exclusive use of disabled persons.
"disabled persons' car parking permit" means a permit, label or other document:
(a) issued by the appropriate authority in a State or Territory; and
(b) authorising the parking of a car in a disabled persons' car parking space.