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FRINGE BENEFITS TAX ASSESSMENT ACT 1986 - SECT 39B
When commercial parking stations are located within a 1 km radius of business premises or associated premises
For the purposes of this Division, a commercial parking station
is taken to be located within a 1 km radius of particular business premises or
particular associated premises if, and only if, a car entrance to the
commercial parking station is situated less than 1 km, by the shortest
practicable route, from a car entrance to those premises.
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