FBT 2026 – ATO Car Parking Win – ATO v Toowoomba decision

ATO wins again on car parking FBT – what it means for employers, where the risks lie, and how to navigate this complex benefit with confidence.

The latest FBT court battle win for the ATO on car parking maintains the status quo on FBT obligations for Employers in Suburban, City CBD and regional towns.

The impact is significant for Employers in the FBT system and those operating outside the FBT system.

However, there is some light to shine on this complex fringe benefit

In this session Paul Mather will explain the recent history, ATO changes and judicial decisions on car parking and FBT. Without doubt car parking is one of the most complicated fringe benefits due to many factors and variables that need to be considered.

There are two major ways to manage car parking and FBT, the hard way and the easy way – both will be explained.

Further, the complex nature of the law allows multiple ways for employers to assess and calculate their FBT liability – don’t pay more than you have to!

This session will highlight all of the above with case studies and calculations.

Learning Outcomes:

Key learning outcomes include:

• A detailed of the current FBT rules on car parking
• An explanation of the two Toowoomba Case decisions and the reasons for the differences in the outcomes
• The key steps employers and their accountants need to take in managing FBT and car parking
• The common mistakes made in assessing liability to FBT on car parking
• The common mistakes made in calculating the FBT liability including underpayments and overpayments
• The differences in assessing the number of benefit days
• The different valuation methodologies and when they can apply
• Record Keeping deficiencies and missed opportunities
• The many ongoing car parking FBT myths and mistakes
• Case Studies and Calculations highlighting FBT reductions through record keeping and valuation alternatives
• How to keep FBT and car parking top of mind to avoid FBT surprises and not miss opportunities

Suited to:

This session is suited to Accounting Firms and all Employers including Corporates, SME’s, Charities, Not for Profits and Local, State and Federal Government.

Suitable for everyone involved in FBT Management and Reporting, from FBT Return preparers and reviewers, including Accountants, Tax Accountants, Financial Accountants, Finance Managers, Payroll Managers, Salary Packaging Managers, Tax Agents, Tax Practitioners and their teams.

This On Demand recording Includes: 

• Recording of the Live Webinar, which can be viewed multiple times, for as long as required 
• Presenters contact details for follow up questions 
• CPD Quiz
• CPD Certificate 
• CPD Report – Logged automatically 
• PowerPoint Presentation
• Verbatim Transcript, with Searchability
• Supporting Documentation