A cautionary tale for objecting against a private ruling

Although private rulings can provide certainty, there are important considerations for those preparing or contesting a private ruling, as a recent case illustrates.

The Federal Court recently decided in favour of the taxpayer in a fringe benefits tax (FBT) car parking case in Toowoomba Regional Council v Commissioner of Taxation [2025] FCA 161, as discussed by Hayley Lock, Stacey Biggar and Sam Gathercole. Read the article: Watch this (car) space: New judgment for car parking fringe benefits, commercial parking stations The Commissioner has since filed a notice of appeal against this decision. In addition to the important FBT implications, the case also ...

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Authors: Keith Swan, Aylin Harapoz

Published Date: 27 March 2025