• More information

    • Taxation Determination
      • TD 2012/7 - Fringe benefits tax: what is the benchmark interest rate to be used for the fringe benefits tax year commencing on 1 April 2012?
      • TD 2011/6 - Fringe benefits tax: what is the benchmark interest rate to be used for the fringe benefits tax year commencing on 1 April 2011?
      • TD 95/63 - Fringe benefits tax: where a car is acquired at the end of a lease, is the acquisition at the residual value an 'arm's length transaction' for the purposes of section 43 of the Fringe Benefits Tax Assessment Act 1986 (FBTAA)?
      • 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 Fringe Benefits Tax Assessment Act 1986?
      • TD 94/19 - Fringe benefits tax: is the method outlined in Taxation Ruling MT 2024 appropriate for determining whether a vehicle, other than a dual or crew cab, is 'designed for the principal purpose of carrying passengers' and thereby ineligible for the work-related use exemption available under subsection 8(2) of the Fringe Benefits Tax Assessment Act 1986?
       
    • Taxation Ruling
      • IT 28 - Leasing arrangements of plant and machinery
      • TR 1999/15 - Income tax and fringe benefits tax: taxation consequences of certain motor vehicle lease novation arrangements
      • TR 2011/3 - Fringe benefits tax: meaning of 'cost price' of a car, for the purpose of calculating the taxable value of car fringe benefits
       
    • Miscellaneous Tax Ruling
      • 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 contributions by journal entry
       
    • Fringe benefits tax - exempt motor vehicles
      Last modified: 08 May 2012QC 17818