Taxation RulingTR 2021/2Fringe benefits tax: car parking benefitswas updated to provide that from 1 April 2022 (the current FBT year) car parking facilities that charge penalty rates higher than commercial rates are now considered to be commercial parking stations for FBT purposes. This change ref...
ATO ID 2012/87 – GST and Division 81 of the GST Act: whether payment of general rates imposed by local government is an ‘Australian tax” for Division 81 purposes –whether general rates are an “Australian tax” for the purposes of s 81-5(1) of the GST Act, so that general rates...