• More information

    For more information, refer to:

    • Taxation Determination TD 93/90External Link - Income tax: does the 'otherwise deductible' rule apply to reduce the taxable value of fringe benefits provided to associates of employees?
    • Taxation Ruling TR 2007/12External Link - Fringe benefits tax: minor benefits.
      Last modified: 02 Jun 2014QC 17815