Changes and updates

The following tables detail any major changes and updates made to this chapter.

January 2014


Section Changes and updates

18.3 Taxable value

Addition of information summarising the valuation rules

18.4 In-house residual fringe benefits

Addition of information regarding the valuation rules for goods provided under a salary sacrifice arrangement

18.6 Taxable value of motor vehicles other than cars

Updated rates to cover 2010 to 2014.

More information

Most recent tax determinations included.

Removed reference to older tax rate determinations.

    Last modified: 15 Apr 2015QC 17817