Car parking fringe benefits provided by employers to employees might be subject to FBT. But only if there is commercial all-day parking within 1km of the employer's premises. This is good news. It means that most employers in outer suburbs and country areas will never have to worry about car parking fringe benefits.

But this is also how car parking can suddenly turn into a huge FBT headache. Claire Thornett of WLF in Hobart has the details.