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The ATO has published a Decision Impact Statement in relation to the decision of the Full Court of the Federal Court in FCT v Qantas Airways Ltd [2014] FCAFC 168.

The decision concerned whether the word "public" within the definition of "commercial parking station" in s 136(1) of the Fringe Benefits Tax Assessment Act 1936 should be given its ordinary meaning or whether the statute requires "public" to include commuting employees who would or could use the parking station.

In finding for the Commissioner, the Full Court held in relation to all of the airport parking stations that the word "public" should be given its ordinary meaning and that there is no rationale for imputing into the definition a requirement that a commercial parking station be one that employees of the employer commuting to work by car would or could in fact use.

The ATO view of the decision is that the views expressed by the Full Court in interpreting the word "public" are consistent with the Commissioner's view and current practices.


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