Index to historic documents

Other (FBT etc)

Keywords: Car Fringe Benefits, Exempt Benefits, Fringe Benefits, Tax Determination TD94/19

Short Summary: Whether the method outlined in taxation ruling MT 2024 is 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.

File Reference: FBT CELL 30/06

Ruling Type: NO Taxation Ruling

Copy Available: Unedited

Original Office: National Office

Date Entered: 06/09/1994

Date Updated: 28/09/1994

Issue Date: 17/03/1994

Legislative References: FBTAA 8(2)