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).|
|New South Wales||1.041|
|Australian Capital Territory||1.052|
Commissioner of Taxation
15 May 2002
Not previously released in draft form
fringe benefits tax
housing fringe benefits
housing indexation figures
TAA 1953 Pt IVAAA