Car parking FBT is the Australian fringe benefits tax that can apply when employers provide parking to staff, broadly where a commercial car park within one kilometre charges above a threshold and the space is used on a work day.
The tax turns parking records into money: FBT is assessed on actual use, so knowing exactly which bays were used, by whom, on which days, directly affects the bill. Bookable parking produces that record automatically, where informal first-come parking produces an argument with the ATO.