Fringe benefits tax: For the purposes of section 28 of the Fringe Benefits Tax Assessment Act 1986 what are the indexation factors for valuing non-remote housing for the fringe benefits tax year commencing on 1 April 2005?
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FOI status:may be released
|The number, subject heading, date of effect and paragraph 1 of this document are a 'public ruling' for the purposes of Part IVAAA of the Taxation Administration Act 1953 and are legally binding on the Commissioner.|
|New South Wales||1.018|
|Australian Capital Territory||1.067|
2. Section 28 of the Fringe Benefits Tax Assessment Act 1986 (FBTAA) establishes the indexation factors which are applied in valuing non-remote housing under section 26 of the FBTAA. These factors are based on movements in the rent sub-group of the Consumer Price Index.
Date of effect
Commissioner of Taxation
30 March 2005
Not previously issued as a draft
fringe benefits tax
housing fringe benefits
housing indexation figures