Commonwealth Numbered Regulations

1993 No. 148 FRINGE BENEFITS TAX REGULATIONS (AMENDMENT) - REG 3

3.1 After regulation 3, insert: Car parking benefits-excluded car parking
facilities

"3A. (1) For the purposes of paragraph 39A (h) of the Act, the provision of
parking facilities for a car during a period referred to in section 39A of the
Act is taken to be excluded from that section if:

   (a)  the parking facilities are provided to an employee who:

        (i)    is entitled under the law of a State or Territory to the use of
               a disabled persons' car parking space; and

        (ii)   is the driver of, or is a passenger in, the car; and

   (b)  a valid disabled persons' car parking permit is displayed on the car.

"(2) In this regulation:

"disabled persons' car parking space" means a car parking space:

   (a)  in a public car parking area; and

   (b)  designated for the exclusive use of disabled persons;

"disabled persons' car parking permit" means a permit, label or other
document:

   (a)  issued by the appropriate authority in a State or Territory; and

   (b)  authorising the parking of a car in a disabled persons' car parking
        space.".