Car parking fringe benefits
Extra-legal parking services usually occur if an employer offers a parking space for an employee and all the following conditions are met: the car is parked on a site owned or rented by the supplier or otherwise under the control of the supplier (usually the employer) the car is parked for more than four hours a day between 7:00 am and 7:00 pm the car belongs to an employee, is rented or is under his control or provided by the employer a parking space is provided for the employment of the employee the car is parked that day in or near the employee's main workplace the car is used by the employee at least once that day to travel between home and work (or work and home) there is a commercial parking station which charges a parking fee all day within one kilometer of the area where the car is parked and rates for commercial parking all day exceed the car parking threshold, e at the beginning of the FBT year, the costs for the commercial parking station all day were above t...