Fringe benefits tax: do redeemable vouchers awarded to staff on a regular basis as part of an ongoing incentive scheme qualify as exempt minor benefits in terms of section 58P of the Fringe Benefits Tax Assessment Act 1986?
Please note that the PDF version is the authorised version of this ruling.This document has changed over time. View its history.
FOI status:may be releasedFOI number: I 1214787
Notice of Withdrawal
1. Taxation Determination TD 93/76, which was released on 29 April 1993, considers whether redeemable vouchers awarded to staff on a regular basis as part of an incentive scheme qualify as an exempt minor benefit in terms of section 58P of the Fringe Benefits Tax Assessment Act 1986.
2. Draft Taxation Ruling TR 2007/D6 - Fringe benefits tax: minor benefits, which was released today, covers the issues considered in Taxation Determination TD 93/76.
Commissioner of Taxation
27 June 2007
fringe benefits tax;
staff incentive schemes