Taxation Determination

TD 93/165W

Fringe benefits tax: employment agreement: does the payment or the reimbursement of costs, incurred by an employee in association with an employment agreement, give rise to a liability under the Fringe Benefits Tax Assessment Act 1986 (FBTAA) to the employer?

FOI status:

may be releasedFOI number: I 1215944

Notice of Withdrawal

Taxation Determination TD 93/165 is withdrawn with effect from today.

The Determination is replaced by Taxation Ruling TR 2000/5, which issued today.

Commissioner of Taxation
8 March 2000

Previously issued as Draft TD 93/D165


ATO references:
NO MBN AC MS 1492 CPX 17

ISSN 1038 - 8982

Related Rulings/Determinations:

TD 93/161
TD 93/162
TD 93/163
TD 93/164

Subject References:
employment agreement

Legislative References:

TD 93/165W history
  Date: Version: Change:
  19 August 1993 Original ruling  
You are here 8 March 2000 Withdrawn