Taxation Determination

TD 2015/4

Fringe benefits tax: for the purposes of section 28 of the Fringe Benefits Tax Assessment Act 1986 what are the indexation factors for valuing non remote housing for the fringe benefits tax year commencing on 1 April 2015?

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This publication (excluding appendixes) is a public ruling for the purposes of the Taxation Administration Act 1953.

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1. The indexation factors for the purpose of valuing non-remote housing for the fringe benefits tax (FBT) year commencing 1 April 2015 are:

New South Wales 1.032
Victoria 1.020
Queensland 1.022
South Australia 1.020
Western Australia 1.028
Tasmania 1.011
Northern Territory 1.043
Australian Capital Territory 0.989

Date of effect

2. This Determination applies to the FBT year commencing 1 April 2015.

Commissioner of Taxation
25 March 2015

Appendix 1 - Explanation

ExclamationThis Appendix is provided as information to help you understand how the Commissioner's view has been reached. It does not form part of the binding public ruling.


3. Section 28 of the Fringe Benefits Tax Assessment Act 1986 (FBTAA) establishes the indexation factors which are applied in valuing non-remote housing under section 26 of the FBTAA. These factors are based on movements in the rent sub-group of the Consumer Price Index.


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).

Not previously issued as a draft

Previous Rulings/Determinations:

TD 93/40

TD 94/21

TD 95/21

TD 96/27

TD 97/10

TD 98/9

TD 1999/4

TD 2000/30

TD 2001/7

TD 2002/7

TD 2003/4

TD 2004/10

TD 2005/10

TD 2006/14

TD 2007/6

TD 2008/5

TD 2009/8

TD 2010/3

TD 2011/3

TD 2012/4

TD 2013/5

TD 2014/3


ATO references:
NO 1-69UKQ4M

ISSN: 1038-8982

Subject References:
fringe benefits tax
housing fringe benefits
non remote housing fringe benefits

Legislative References:
FBTAA 1986 26
FBTAA 1986 28
TAA 1953