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24 May 12 FBT: car parking threshold for year commencing 1 April 2012 - TD 2012/9

On 23 May 2012, the ATO issued Taxation Determination TD 2012/9 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 2012".

The Taxation Determination was not previously released in draft form.

The car parking threshold for the FBT year commencing on 1 April 2012 is $7.83. This replaces the amount of $7.71 that applied in the previous year commencing 1 April 2011.

 


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