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On 9 March 2011, the ATO issued a Decision Impact Statement in respect of the Full Federal Court decision in Virgin Blue Airlines Pty Ltd v FCT 2010 FCAFC 137; 2010 ATC 20-226. The case concerned whether car parking facilities provided to employees at Melbourne Airport were subject to fringe benefits tax because they were at, or in the vicinity of the primary place of employment of those employees. The Court held that a car park which is approximately 2 kms away from the primary place of employment is not near, proximate or close to that place.

The Decision Impact Statement states that the Commissioner's views in respect of car parking fringe benefits are currently contained in Taxation Ruling TR 96/26 Fringe benefits tax: car parking fringe benefits. Consideration is being given to a review of the Ruling to incorporate the Commissioner's views in light of the Full Court's decision.


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