Here is one of those annoying little thresholds that I seem to take forever to find each year when I am doing FBT returns ...
The fringe benefits tax car parking threshold for the FBT year commencing 1 April 2011 is $7.71. This replaces the amount of $7.46 that applied in the previous year commencing 1 April 2010.
The new threshold is set out in Taxation Determination TD 2011/14, entitled "Fringe benefits tax: for the purposes of section 39A of the Fringe Benefits Tax Assessment Act 1986 what is the car parking threshold for the fringe benefits tax year commencing on 1 April 2011?", which was issued by the ATO on 25 May 2011. The threshold is indexed annually.