From www.pitcher.com.au: The Federal Court of Australia ruled that a shopping centre car park near Toowoomba Regional Council premises is not considered a commercial parking station for FBT purposes, contradicting the ATO’s prior stance.

The court determined that the car park’s fee structure incentivised short-term parking to attract customers rather than operating solely for profit.

This decision may impact employers’ FBT liabilities regarding parking benefits, but the ATO has filed an appeal against the ruling, indicating potential changes in interpretation moving forward.