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26 May 11 FBT car parking threshold for 2011-2012 FBT year - TD 2011/14

The fringe benefits tax car parking threshold for the FBT year commencing 1 April 2011 is $7.71. This replaces the amount of $7.46 that applied in the previous year commencing 1 April 2010.

The new threshold is set out in Taxation Determination TD 2011/14, entitled “Fringe benefits tax: for the purposes of section 39A of the Fringe Benefits Tax Assessment Act 1986 what is the car parking threshold for the fringe benefits tax year commencing on 1 April 2011?”, which was issued by the ATO on 25 May 2011. The threshold is indexed annually.