CofT v Virgin Australia Regional Airlines Pty Ltd – FBT: airline provided car parking fringe benefits to pilots etc – ‘business premises’ was not where duties performed (in the air)
On Monday 22 Nov 2021, the Full Federal Court has held that Virgin Airlines provided car parking fringe benefits to its flight and cabin crew at Sydney, Brisbane or Perth airports, thus allowing the ATO’s appeal. Virgin contracted with owners of car parks adjacent to the Sydney, Brisbane and Perth airports to procure parking spaces…