FBT car parking primary place of employment

Employers that have provided FBT car parking benefits for the 2022-23 FBT year should be aware that ATO has finalised the changes to its ruling on car fringe benefits, specifically the concept of primary place of employment. A broad test of primary place of employment now applies. Considerations of whether a place is an employee’s primary place of employment may include where duties are performed, the place at which is primary to the employee’s conditions of employment. This updated ATO view applies both before and after its date of issue.