New case redefines car parking outside CBDs

The Fringe Benefits Tax (FBT) decision of the Federal Court on car parking in Toowoomba Regional Council v Commissioner of Taxation [2025] FCA 161 is great news for employers with businesses outside the CBD. Justice Logan also provides some pithy reminders that are relevant to tax interpretation and disputes more generally. Here’s a summary of both the FBT impact and broader considerations, and a look at what to do next if this affects you.