Taxation Determination

TD 2013/4W

Fringe benefits tax: reasonable amounts under section 31G of the Fringe Benefits Tax Assessment Act 1986 for food and drink expenses incurred by employees receiving a living-away-from-home allowance fringe benefit, for the fringe benefits tax year commencing on 1 April 2013

  • Please note that the PDF version is the authorised version of this ruling.
    There is a Compendium for this document: TD 2013/4EC .
    This document has changed over time. View its history.

Notice of Withdrawal

Taxation Determination TD 2013/4 is withdrawn with effect from today.

1. TD 2013/4 is being withdrawn as its date of effect has ceased. The Determination will continue to be legally binding on the Commissioner for the relevant period to which it relates.

Commissioner of Taxation
12 June 2019

© AUSTRALIAN TAXATION OFFICE FOR THE COMMONWEALTH OF AUSTRALIA

You are free to copy, adapt, modify, transmit and distribute this material as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).

References

ATO references:
NO 1-H7IBNVK

ISSN: 2205-6211
TD 2013/4W history
  Date: Version: Change:
  27 February 2013 Original ruling  
You are here 12 June 2019 Withdrawn