• Related products

    Taxation Determinations

    • TD 94/16 - Fringe benefits tax: where an employee is provided with a car by the employer and the car is kept in safe storage (for example, in a commercial garage) while the employee is travelling, under what circumstances is that car taken to be available for private use under section 7 of the FBTAA?
    • TD 2008/7 - Fringe benefits tax: what is the benchmark interest rate to be used for the fringe benefits tax year commencing on 1 April 2008?
    • TD 2009/10 - Fringe benefits tax: what is the benchmark interest rate to be used for the fringe benefits tax year commencing on 1 April 2009?

    Taxation Rulings

    TR 1999/15 - Income tax and fringe benefits tax: taxation consequences of certain motor vehicle lease novation arrangements.

    Miscellaneous Tax Rulings

    • MT 2033 - Fringe benefits tax: application of subsection 8(2) exemption to modified cars.
    • MT 2024 - Fringe benefits tax: dual cab vehicles eligibility for exemption where private use is limited to certain work-related travel.
    • MT 2027 - Fringe benefits tax: private use of cars - home to work travel.
    • MT 2050 - Fringe benefits tax: payment of recipients contribution by journal entry.

    Legislative references

    Division 2 of Part III of the Fringe Benefits Tax Assessment Act 1986

      Last modified: 17 Jul 2012QC 21998