Commonwealth Numbered Regulations

1993 No. 148 FRINGE BENEFITS TAX REGULATIONS (AMENDMENT) - REG 4

  4.1   After regulation 13, insert:
Eligible car parking expense payment benefit

"13A. (1) For the purposes of subparagraph (c) (v) of the definition of

"eligible car parking expense payment benefit" in subsection 136 (1) of the
Act, the provision of parking facilities for a car during a period referred to
in that definition is taken to be excluded from that definition 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.".