Commonwealth Numbered Acts

TAXATION LAWS AMENDMENT ACT 1994No. 56, 1994 - SECT 7

7. The objects of this Division are:

   (a)  to ensure that a car parking benefit is valued only by reference to
        fees charged by commercial parking station operators during daylight
        hours; and

   (b)  to exclude kerbside parking meters from being regarded as a commercial
        parking station.