Taxation Determination

TD 93/240W

Fringe benefits tax: can the lowest all-day parking fee charged by the operator of a commercial parking station for the purposes of section 39C of the Fringe Benefits Tax Assessment Act 1936 include a fee charged for parking at night?

• Please note that the PDF version is the authorised version of this withdrawal notice.
  This Determination has been replaced by TR 96/26
  This document incorporates revisions made since original publication. View its history and amending notices, if applicable.

FOI status:

Notice of Withdrawal

Taxation Determination TD 93/240 is withdrawn with effect from the date of this Notice.

It is replaced by Taxation Ruling TR 96/26 which issued today.

Commissioner of Taxation
27 November 1996

Previously issued as Draft TD 93/D194

References

ATO references:
NO FBT Cell 30/54

Related Rulings/Determinations:

TD 93/71
TD 93/72
TD 93/106
TD 93/107
TD 93/198
TD 93/199
TR 93/18

Subject References:
car parking
fringe benefit
all-day parking

Legislative References:
FBTAA 39A;
FBTAA 39C