• Changes and updates

    The following tables detail any major changes and updates made to this chapter.

    January 2014


    Section Changes and updates

    18.3 Taxable value

    Addition of information summarising the valuation rules

    18.4 In-house residual fringe benefits

    Addition of information regarding the valuation rules for goods provided under a salary sacrifice arrangement

    18.6 Taxable value of motor vehicles other than cars

    Updated rates to cover 2010 to 2014.

    More information

    Most recent tax determinations included.

    Removed reference to older tax rate determinations.

      Last modified: 15 Apr 2015QC 17817