The new ruling includes almost all car parks that charge a fee for all-day parking above the car parking threshold (which, for the FBT year ending 31 March 2022, is $9.25 per day), even if the car park’s primary purpose is not to provide all-day parking. For example, the main int...
The car is used by a current employee or their associates (including family members). No amount of luxury car tax was payable on the supply or importation of the car.This means that the value of the car at the first retail sale must be below the luxury car tax threshold for fuel effici...