• More information

    • Miscellaneous Taxation Ruling
      • MT 2024External Link - Fringe benefits tax: dual cab vehicles eligibility for exemption where private use is limited to certain work related travel.
      • MT 2034External Link - Fringe benefits tax: private use of vehicles other than cars.
       
    • Taxation Ruling TR 1999/6External Link - Income tax and fringe benefits tax: flight rewards received under frequent flyer and other similar consumer loyalty programs.
    • Taxation Determination
      • TD 2013/7 External Link- 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 2013?
      • TD 2012/6External Link - 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 2012?
      • TD 93/90External Link - Income tax: does the 'otherwise deductible' rule apply to reduce the taxable value of fringe benefits provided to associates of employees?
       
      Last modified: 15 Apr 2015QC 17817