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)