09 May 13 FBT: car parking threshold for 2013-14 FBT year - TD 2013/9
On 8 May 2013, the ATO issued Taxation Determination TD 2013/9 entitled "Fringe benefits tax: for the purposes of s 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 2013?"
It was not previously released in draft form.
The Taxation Determination states:
"The car parking threshold for the fringe benefits tax (FBT) year commencing on 1 April 2013 is $8.03. This replaces the amount of $7.83 that applied in the previous year commencing 1 April 2012."