Taxation Determination

TD 2002/7

Fringe benefits tax: what are the indexation factors for valuing non-remote housing for the fringe benefits tax (FBT) year commencing on 1 April 2002?

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FOI status:

may be released

The number, subject heading, date of effect and paragraph 1 of this Taxation Determination is 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 2002. 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 2002 are:

New South Wales 1.041
Victoria 1.027
Queensland 1.020
South Australia 1.029
Western Australia 1.018
Tasmania 1.023
Australian Capital Territory 1.052
Northern Territory 0.995

2. These factors are based on movements in the rent sub-group of the Consumer Price Index.

Commissioner of Taxation
15 May 2002

Not previously released in draft form


ATO references:
NO 95/2684-6

ISSN: 1038-8982

Related Rulings/Determinations:

TR 92/1
TR 92/20
TR 97/16
TD 93/40
TD 94/21
TD 95/21
TD 96/27
TD 97/10
TD 98/9
TD 1999/4
TD 2000/30
TD 2001/7

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

Legislative References:

TD 2002/7 history
  Date: Version: Change:
You are here 15 May 2002 Original ruling  
  11 May 2016 Withdrawn