Fringe benefits tax: what are the rates to be applied on a cents per kilometre basis for calculating the taxable value of a fringe benefit arising from the private use of a motor vehicle other than a car for the year commencing 1 April 1994?
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FOI status:may be releasedFOI number: I 1217145
|This Determination, to the extent that it is capable of being a 'public ruling' in terms of Part IVAAA of the Taxation Administration Act 1953 , is a public ruling for the purposes of that Part. Taxation Ruling TR 92/1 explains when a Determination is a public ruling and how it is binding on the Commissioner. Unless otherwise stated, this Determination applies to years commencing both before and after its date of issue. However, this Determination does not apply to taxpayers to the extent that it conflicts with the terms of a settlement of a dispute agreed to before the date of issue of the Determination (see paragraphs 21 and 22 of Taxation Ruling TR 92/20).|
1. The rates that applied for the year commencing 1 April 1993 (set out in Taxation Determination TD 93/59) have been reviewed to reflect any movement in the Consumer Price Index. However, that review has not resulted in any changes to those rates.
- a motor car, station wagon, panel van, utility truck or similar vehicle; or
- any other road vehicle designed to carry a load of less than 1 tonne or fewer than 9 passengers.
|Engine Capacity||Rate per kilometre|
|0 - 2500cc||29 cents|
|Over 2500 cc||35 cents|
|Motor cycles||9 cents|
Commissioner of Taxation
Not Previously issued as a Draft TD
NO NAT 90/10024-6, FBT Cell 30/93b
motor vehicles other than cars