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stanstan1210(Newbie)Newbie
10 Apr 2026

A little bit confused on this topic. Car Parking threshold 2026 is $11.03. Within 1km radius, I found few commerical parking facility charging daily capped parking or a fee for 12 hours continuous period that meet All-Day Parking definition. One station charged $10 for 12 hours , another station charged $18 daily Capped and some others charging more. Then based on this, should I use the $10 for valuation method ? Or we are saying because there is one parking facility charging less than threshold , then there is no FBT arises ? Thanks.

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Glenn4802(Devotee)Devotee
10 Apr 2026

As at least one car park within the 1km radius charges more than $11.03, the employer may be subject to FBT for parking provided. The employer is free to use the $10 or similar amount to value the benefit.


If a car park offers periodic parking e.g. weekly or monthly that provides a lower average rate (based on the number of business days in the period) you can use that amount e.g. monthly parking for $168 covering 21 business days give a daily rate of $8.


Liked by stanstan1210
NikkiATO(Community Moderator)Community Moderator
13 Apr 2026

Hi @stanstan1210,


Just to add on from @Glenn4802 – Keep in mind that you can only use the $10 (or averaged periodic) rate if you’re applying a valuation method that allows reference to fees charged by commercial parking stations, and the rate comes from a genuine all‑day parking offering.


The threshold test and valuation step are separate and meeting the threshold doesn’t automatically mean the lowest nearby rate can be used without checking it fits the chosen valuation method.


You can find more info on how commercial parking station fees are applied for both the threshold test and valuation in our FBT Guide.

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Does FBT arise if I've found one Commercial Parking Station Daily rate below Threshold? | ATO Community