From www.pwc.com.au: Employers providing car parking facilities to employees may be subject to Fringe Benefits Tax in 2025 if specific conditions are met, including proximity to a commercial parking station that charges over $10.77 per day.

Calculation and valuation of the car parking fringe benefit can be done using methods such as the commercial parking station method, average cost method, or market value method, with the average cost method often favoured for its simplicity.

Employers should maintain comprehensive records of parking arrangements, assess nearby commercial stations, and consider flexible working arrangements when determining their FBT liabilities.