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 1995?
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 1016195
|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).|
|Engine Capacity||Rate per kilometre|
|0 - 2500cc||30 cents|
|Over 2500 cc||36 cents|
|Motor cycles||9 cents|
- 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.
4. The cents per kilometre rates set out in this Taxation Determination are those that applied for the year commencing 1 April 1994, modified to reflect the movement in the Consumer Price Index. (The rates that applied for the year commencing 1 April 1994 are set out in Taxation Determination TD 94/22.)
Commissioner of Taxation
NO FBT Cell 30/154; Nat 95/2688-9
Private use of motor vehicles other than cars