Commonwealth Consolidated Acts

FRINGE BENEFITS TAX ASSESSMENT ACT 1986 - SECT 39GA

  (1)   An employer may elect that this Subdivision applies to the employer's car parking fringe benefits for some or all of the employer's employees for that FBT year if the employer has a valid register for that FBT year covering those employees.

  (2)   The employer must specify that the election covers:

  (a)   all the employees; or

  (b)   all employees of a particular class; or

  (c)   particular employees.