Watch this (car) space: New judgment for car parking fringe benefits, commercial parking stations

The ATO’s view on what constitutes a “commercial parking station” has been successfully challenged, writes Hayley Lock, Stacey Biggar and Sam Gathercole.

Another Fringe Benefit Tax case centred on car parking has been handed down. This time it is a win for the taxpayer, with the Federal Court in Toowoomba Regional Council v Commissioner of Taxation [2025] FCA 161 finding a Toowoomba shopping centre car park is not a "commercial parking station" under section 39A of the Fringe Benefits Tax Assessment Act 1986 (FBTAA). See related article: A cautionary tale for objecting against a private ruling Scene setting For a car parking fringe benefi...

Sign in below or register now to read the full article

Authors: Hayley Lock, Stacey Biggar,

Published Date: 07 March 2025