• Related products

    Residual fringe benefits

    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 2008/4 - Fringe benefits tax: what are the rates to be applied on a cents per kilometre basis for calculating the taxable value of a fringe benefit arising from the private use of a motor vehicle other than a car for the fringe benefits tax year commencing on 1 April 2008?
    • TD 2009/7 - Fringe benefits tax: what are the rates to be applied on a cents per kilometre basis for calculating the taxable value of a fringe benefit arising from the private use of a motor vehicle other than a car for the fringe benefits tax year commencing on 1 April 2009?

    Taxation Rulings

    TR 1999/6 - Income tax and fringe benefits tax: flight rewards received under frequent flyer and other similar consumer loyalty programs.

    Miscellaneous Tax Rulings

    • MT 2024 - Fringe benefits tax: dual cab vehicles eligibility for exemption where private use is limited to certain work-related travel.
    • MT 2034 - Fringe benefits tax: private use of vehicles other than cars.

    Legislative references

    Division 12 of Part III of the Fringe Benefits Tax Assessment Act 1986

      Last modified: 17 Jul 2012QC 21998