Cases FBT

FBT and Canberra Airport – my vicarious victory

Screen Shot 2014-05-21 at 8.37.30 pm

Many years ago I prepared to take the ATO to the AAT for a large entity on whether the car park at Canberra airport was a commercial car parking station. If it was, FBT was payable when employers provided parking at the airport for employees.

The definition of commercial car parking station states that the car park must be open to the public. The terms of parking at Canberra Airport are you must be a passenger or a “meeter or greeter”. I was ready to argue this was not the public, when the Commissioner conceded the case less than a week before the hearing.

I was happy with the outcome, the large refund for my client, and the lunch that the owner of the airport took me on… But… I wanted to argue my case. I wanted a judgement not a concession letter.

It might be a few years after my little victory but the same argument I ran just won the day again… But this time there is a judgement – See (Qantas v Commissioner of Taxation ).

I am going to claim that Qantas found out my little argument from the private ruling I put together or from the wonderful guys at Canberra Airport Group and claim a little piece of this victory.

By the way, do you think every airport will now change the conditions of its parking stations???

Please appeal the case Commissioner as I want another win!

By Ken Mansell

As a stay at home Dad most of the week this is my way of pretending I am still the tax counsel of ASX and SEC listed companies, working at big 4 firms, working at the Federal Treasury, on the Henry Review and at Parliament House for the previous government.

One reply on “FBT and Canberra Airport – my vicarious victory”

Leave a Reply

Fill in your details below or click an icon to log in: Logo

You are commenting using your account. Log Out /  Change )

Google photo

You are commenting using your Google account. Log Out /  Change )

Twitter picture

You are commenting using your Twitter account. Log Out /  Change )

Facebook photo

You are commenting using your Facebook account. Log Out /  Change )

Connecting to %s