Taxation Determination

TD 2002/13W

Fringe benefits tax: what is the benchmark interest rate to be used for the fringe benefits tax (FBT) year commencing on 1 April 2002?

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FOI status:

may be released

Notice of Withdrawal

Taxation Determination TD 2002/13 is withdrawn with effect from today.

1. TD 2002/13 is being withdrawn as its date of effect has ceased. The Determination will continue to be legally binding on the Commissioner for the relevant period to which it relates.

Commissioner of Taxation
11 May 2016


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 released in draft form.


ATO references:
NO 1-7VLP0F8

ISSN: 2205-6211

Related Rulings/Determinations:

TR 92/1
TR 92/20
TR 97/16
TD 94/29
TD 95/20
TD 96/17
TD 97/8
TD 98/6
TD 98/22
TD 1999/2
TD 2000/19
TD 2001/4

Legislative References:
FBTAA 1986 11(2)
FBTAA 1986 18
FBTAA 1986 19
FBTAA 1986 136(1)
ITAA 1936 Part III Div 7A

TD 2002/13W history
  Date: Version: Change:
  29 May 2002 Original ruling  
You are here 11 May 2016 Withdrawn