Taxation Determination
TD 94/47
Fringe benefits tax: are meals supplied to crew members on trawlers subject to fringe benefits tax?
This version is no longer current. Please follow this link to view the current version. |
-
Please note that the PDF version is the authorised version of this ruling.This document incorporates revisions made since original publication. View its history and amending notices, if applicable.
FOI status:
may be releasedFOI number: I 1217452| 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. Yes. The provision of a meal would constitute either a board fringe benefit or a property fringe benefit in terms of section 35 or section 40 of the Fringe Benefits Tax Assessment Act 1986 .
2. However, where meals are provided to crew who are travelling in the course of their employment, the 'otherwise deductible' rule contained in section 37 or section 44 will apply to reduce the taxable value of the benefit to nil.
3. It is accepted that crew are travelling in the course of their employment where the vessel that they are engaged on is operating away from its home base for more than one day.
4. For a detailed explanation of the operations of sections 35, 37, 40, and 44, refer to Taxation Ruling TR 94/1.
Example
Fred Mc Rura is a crew member of a trawler in the Northern Prawn Fishery. He and his family live in his home base of Cairns in North Queensland. Fred is required by his employer to travel for various periods of time ranging from a few days to many months.In these circumstances it is accepted that Fred is travelling in the course of his employment and therefore the taxable value of the board fringe benefit is reduced to nil under the 'otherwise deductible' rule.
Commissioner of Taxation
2/6/94
Previously issued as Draft TD 94/D12
References
ATO references:
NO TOW 15
Related Rulings/Determinations:
TR 94/1
Subject References:
meals
fishing industry
fringe benefits tax
otherwise deductible
board fringe benefit
property fringe benefit
Legislative References:
FBTAA 35
FBTAA 37
FBTAA 40
FBTAA 44
| Date: | Version: | Change: | |
| You are here | 2 June 1994 | Original ruling | |
| 4 October 2006 | Withdrawn |