Taxation Determination

TD 96/25W

Fringe benefits tax: for the purposes of Division 7 of the Fringe Benefits Tax Assessment Act 1986 (FBTAA), what amount represents a reasonable food component of a living-away-from-home allowance for expatriate employees for the fringe benefits tax year commencing 1 April 1996?

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FOI status:

may be releasedFOI number: I 1015043

Notice of Withdrawal

Taxation Determination TD 96/25 is withdrawn with effect from today.

1. TD 96/25 is being withdrawn as its date of effect has ceased. The Determination will continue to be legally binding on the Commissioner for the relevant period to which it relates.

Commissioner of Taxation
27 April 2016


You are free to copy, adapt, modify, transmit and distribute this material as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).


ATO references:
NO 1-7VLP0F8

ISSN: 2205-6211

Related Rulings/Determinations:

TD 93/41;
TD 94/23;
TD 95/55
MT 2040;
MT 2043;
MT 2045;
MT 2047;
MT 2051

Legislative References:
FBTAA Div 7;

TD 96/25W history
  Date: Version: Change:
  5 June 1996 Original ruling  
You are here 27 April 2016 Withdrawn