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House of Assembly - Fifty-Second Parliament, Second Session (52-2)
2013-03-21 Daily Xml
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CAR PARKING LEVY

The Hon. I.F. EVANS (Davenport) (14:52): My question is to the Treasurer. In relation to the government's proposed car park tax announced in the Mid-Year Budget Review, has the Treasurer received any advice on whether this tax imposes fringe benefits tax obligations on employers who provide car parks to employees in the CBD and, if so, what is the level of fringe benefits tax that applies?

The Hon. J.W. WEATHERILL (Cheltenham—Premier, Treasurer, Minister for State Development, Minister for the Public Sector, Minister for the Arts) (14:52): I thank the honourable member for his question. For those employers that provide a benefit for an employee, then presumably fringe benefits tax flows. That is the natural way of these things. Now, as to the precise incidence of the car parking levy and whether an employer chooses to actually pay that on behalf of an employee, if they confer an additional benefit on an employee, presumably that will lead to an additional liability, just as if they had increased their salary by an additional amount. So, if additional benefits are made to an employee, then that obviously increases the liability, whether in the hands of the employee in the case of additional remuneration, or in the hands of the employer in the case of a fringe benefit.

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