Commonwealth Consolidated Regulations

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INCOME TAX ASSESSMENT (1936 ACT) REGULATION 2015 - REG 8

Excluded car parking facilities

  (1)   For paragraph   51AGA(1)(e) of the Act, the provision to an employee of car parking facilities for a car during a period is taken to be excluded from section   51AGA of the Act if, during the period:

  (a)   the employee:

  (i)   is entitled under the law of a State or Territory to the use of a disabled persons' car parking space; and

  (ii)   is the driver of, or is a passenger in, the car; and

  (b)   a valid disabled persons' car parking permit is displayed on the car.

  (2)   In this instrument:

"disabled persons' car parking permit" means a permit, label or other document:

  (a)   issued by the appropriate authority in a State or Territory; and

  (b)   authorising the parking of a car in a disabled persons' car parking space.

"disabled persons' car parking space" means a car parking space:

  (a)   in a public car parking area; and

  (b)   designated for the exclusive use of disabled persons.



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