ATO Certified Response
Author: NikkiATO(Community Moderator)Community Moderator ATO Certified Response19 Mar 2026
Hi @qwerty250000,
For section 58GA small business car parking exemption purposes, the key issue is whether the car park you’re leasing spaces from meets the definition of a ‘commercial car parking station’. Have a look through Taxation Ruling TR 2021/2 Fringe benefits tax: car parking benefits, there’s some info and examples on what is and isn’t considered a commercial car parking station.
The small business car parking exemption can apply if all conditions are met, including that the parking benefit is not provided at a commercial car parking station. Based on the facts you’ve described that condition may be satisfied.
You will also need to consider whether there is a commercial parking station within 1km that charges above the daily threshold, as this is relevant to whether a car parking fringe benefit would otherwise arise.
You may wish to seek tax agent advice if your circumstances differ.
Thanks for your reply.
There is a car parking benefit - meeting all the specific criteria.
I understand that this car park is not considered as a commercial parking station, but can it be considered as a commercial parking facility? It is an office & apartment building. We are renting our parking spaces via websites (Spacer & Parkhound). Does this mean that it is operated by a car parking operator and hence considered as a commercial car parking facility?
This car park doesn't display other hallmark characteristics such as signage, control mechanism, ticketin machines, or dall-day parking.
Author: NikkiATO(Community Moderator)Community Moderator 19 Mar 2026
Hi @qwerty250000,
Where there isn’t clear, direct guidance that addresses the specific question, we can only provide general info.
Because this question isn’t clearly covered, you’d be best to speak to our tailored technical assistance team or apply for a private ruling.
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