Taxation Determination

TD 2000/30

Fringe benefits tax : what are the indexation factors for valuing non - remote housing for the fringe benefits tax ( FBT ) year commencing on 1 April 2000 ?

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FOI status:

may be releasedFOI number: I 1021112

The number, subject heading, date of effect and paragraph 1 of this Taxation Determination are a 'public ruling' for the purposes of Part IVAAA of the Taxation Administration Act 1953 and are legally binding on the Commissioner. The remainder of the Determination is administratively binding on the Commissioner. Taxation Rulings TR 92/1 and TR 97/16 together explain how a Determination is legally or administratively binding.
Date of effect
This Determination applies for the FBT year commencing on 1 April 2000. However, this Determination does not apply to taxpayers to the extent that it conflicts with the terms of settlement of a dispute agreed to before the date of the Determination (see paragraphs 21 and 22 of Taxation Ruling TR 92/20).

Non-remote housing

1. The indexation factors for the purpose of valuing non-remote housing for the FBT year commencing 1 April 2000 are:

New South Wales 1.035
Victoria 1.026
Queensland 1.007
South Australia 1.023
Western Australia 1.019
Tasmania 0.993
Australian Capital Territory 1.008
Northern Territory 1.038

2. These factors are based on movements in the rent sub-group of the Consumer Price Index. They may be applied to the previous year's housing values instead of working out a new market value for the year.

Remote area housing

Note: The statutory amounts for employee housing situated in remote areas of Australia no longer apply. Act No 52 A New Tax System(Fringe Benefits) Act 2000 amends the Fringe Benefits Tax Assessment Act to exempt remote area housing from FBT.

Commissioner of Taxation
12 July 2000

Not previously issued in draft form.


ATO references:
NO NAT 95/2684-6

ISSN: 1038-8982

Related Rulings/Determinations:

TD 93/40
TD 94/21
TD 95/21
TD 96/27
TD 97/10
TD 98/9
TD 1999/4

Subject References:
fringe benefits tax
housing fringe benefits
housing indexation figures

Legislative References:

TD 2000/30 history
  Date: Version: Change:
You are here 12 July 2000 Original ruling  
  4 May 2016 Withdrawn