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.
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