Taxation Determination

TD 2004/10

Fringe benefits tax: What are the indexation factors for valuing non-remote housing for the fringe benefits tax year commencing on 1 April 2004?

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FOI status:

may be released

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 on the Commissioner.

Non-remote housing

1. The indexation factors for the purpose of valuing non-remote housing for the fringe benefits tax (FBT) year commencing 1 April 2004 are:

New South Wales 1.010
Victoria 1.016
Queensland 1.036
South Australia 1.034
Western Australia 1.016
Tasmania 1.033
Australian Capital Territory 1.053
Northern Territory 1.010

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

Date of effect

3. This Determination applies to the FBT year commencing 1 April 2004.

Commissioner of Taxation
31 March 2004

Not previously released in draft form.


ATO references:
NO 95/2684-6

Previous Rulings/Determinations:
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;
TD 2002/7;
TD 2003/4

ISSN: 1038-8982

Related Rulings/Determinations:

TR 92/1
TR 92/20
TR 97/16

Subject References:
fringe benefits tax
housing fringe benefits
housing indexation figures
non-remote housing

Legislative References:
TAA 1953 Part IVAAA

TD 2004/10 history
  Date: Version: Change:
You are here 31 March 2004 Original ruling  
  18 May 2016 Withdrawn