Related products

Taxation Determinations

  • TD 93/90 - Income tax: does the 'otherwise deductible rule' apply to reduce the taxable value of fringe benefits provided to associates of employees?
  • TD 93/96 - Fringe benefits tax: does an employer have a liability under the Fringe Benefits Tax Assessment Act 1986 in relation to the payment of costs for a home telephone of an employee?

Taxation Rulings

  • TR 92/15 - Income tax and fringe benefits tax: the difference between an allowance and a reimbursement.
  • TR 98/9 - Income tax: deductibility of self-education expenses.

Legislative references

Division 5 of Part III of the Fringe Benefits Tax Assessment Act 1986

    Last modified: 17 Jul 2012QC 21998