About TR 96/26 and other important ATO legislation regarding car parking FBT
TR 96/26 is legislation covering the important aspects of FBT on car parking. It discusses when a benefit arises & the methods available to value the benefit including the average cost method & lowest value method

Employers guide to car parking fringe benefits is a good source of information covering the current daily threshold, meanings of terms such as ‘commercial parking station’, ‘all-day parking’ and ‘one kilometre radius’.

Car parking FBT threshold information from ATO