Is a “Pay & Display” parking facility a FBT exposure?

FBT, Public
Author: Rob Power
29 Apr 2024


There is a vacant block area near our office where parking is paid for by obtaining a voucher and displaying the voucher on the car dashboard where it is visible.

It is not on-street parking – i.e. parking on a street, road, lane, thoroughfare or footpath (or similar).

Is this car parking station a commercial parking station that may impact whether FBT is payable on car parking provided to employees?


A commercial parking station, in relation to a particular day, is defined under subsection 136(1) of the FBTAA as:

“…a permanent commercial car parking facility where any or all of the car parking spaces are available in the ordinary course of business to members of the public for all-day parking on that day on payment of a fee, but does not include a parking facility on a public street, road, lane, thoroughfare or footpath paid for by inserting money in a meter or by obtaining a voucher.

A car park is a ‘commercial parking station’ when it meets all of the following for a particular day — the car park:
1. is permanent;
2. is a commercial car parking facility;
3. makes all-day parking available to the public on payment of a fee;
4. is not on-street parking;
5. does this in the ordinary course of business.

It is therefore possible that the facility you describe, not being on-street parking, can qualify as a commercial parking station where all the other criteria are met.

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This article provides a general summary of the subject covered as at the date it is published. It cannot be relied upon in relation to any specific instance. TaxEd Pty Ltd and any person connected with its production disclaim any liability in connection with any use. It is not intended to be, nor should it be relied upon as, a substitute for professional advice.


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