Miscellaneous Taxation Ruling

MT 2045W

Fringe benefits tax: living-away-from-home allowance benefits: reasonable food component for expatriate employees: update of mt 2040

  • Please note that the PDF version is the authorised version of this ruling.
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FOI status:

May be releasedFOI number: I 1011859

Notice of Withdrawal

Miscellaneous Taxation Ruling MT 2045 is withdrawn with effect from today.

1. MT 2045 is being withdrawn as its date of effect has ceased. The Ruling will continue to be legally binding on the Commissioner for the relevant period to which it relates.

Commissioner of Taxation
13 April 2016

© 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 1-7VLP0F8

ISSN: 2205-6130

Date of effect:
Immediate

Related Rulings/Determinations:

MT 2030
MT 2040
MT 2043

Subject References:
FRINGE BENEFITS TAX
LIVING-AWAY-FROM-HOME ALLOWANCE

Legislative References:
FRINGE BENEFITS TAX ASSESSMENT ACT: S 30
FRINGE BENEFITS TAX ASSESSMENT ACT: S 31
FRINGE BENEFITS TAX ASSESSMENT ACT: S 136

MT 2045W history
  Date: Version: Change:
  22 March 1990 Original ruling  
You are here 13 April 2016 Withdrawn