Miscellaneous Taxation Ruling
Fringe benefits tax: taxable value of new demonstrator motor vehicles and used car stock of motor vehicle dealers available for private use of employees
Please note that the PDF version is the authorised version of this ruling.View the consolidated version for this notice.
FOI status:may be released
Notice of Addendum
Taxation Ruling MT 2023 is amended as a result of Taxation Laws Amendment (FBT Cost of Compliance) Act 1995 (No. 145 of 1995) which substituted the 18% rate with a 20% in subsection 9(2)(c)(ii)(C) of the Fringe Benefits Tax Assessment Act 1986 .
Commissioner of Taxation
18 September 1996
NO NAT 3/96