Taxation Determination

TD 95/19

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).

1. The rates to be applied where the cents per kilometre basis is used for the fringe benefits tax year commencing 1 April 1995 are:

Engine Capacity Rate per kilometre
0 - 2500cc 30 cents
Over 2500 cc 36 cents
Motor cycles 9 cents

2. Taxation Ruling MT 2034 outlines a number of methods that may be used to value the benefit of the right to use an employer's motor vehicle other than:

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.

For example, the Ruling applies to a calculation of the value of the benefit arising from the use of a motor cycle or a vehicle designed to carry a load of one tonne or more.

3. The Ruling indicates that one method of valuing the benefit is to multiply the number of private kilometres travelled by employees in a vehicle during a year by a cents per kilometre rate.

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


ATO references:
NO FBT Cell 30/154; Nat 95/2688-9

ISSN 1038 - 8982

Related Rulings/Determinations:

TD 94/22
MT 2034

Subject References:
Private use of motor vehicles other than cars

Legislative References:

TD 95/19 history
  Date: Version: Change:
You are here 4 May 1995 Original ruling  
  27 April 2016 Withdrawn