Hi @LNSF,
FBT doesn't apply for February 2026 because the car park space was not used by the employee during that month. A car parking fringe benefit only arises on days when all the conditions are met, including that the employee actually drives their car between home and work at least once on that day.
For a car parking fringe benefit to exist on any particular day, the following must all occur:
- the employee parks their car in a place you own, lease or control
- the parking is at or near their primary place of employment
- it's within one kilometre of a commercial parking station that charges more than the car parking threshold
- the car is parked for more than 4 hours between 7:00 am and 7:00 pm
- the employee drives their car between home and work, or vice versa, at least once.
In your situation, the employee chose to take the train instead of driving in during February 2026. This means the employee did not drive their car between home and work during that month, so one of the essential conditions for a car parking fringe benefit was not met.
4 views
4 views0 replies
0 replies
4 views
0 replies