Miscellaneous Taxation Ruling
MT 2025A
Fringe Benefits Tax : Guidelines for Valuation of Housing Fringe Benefits
-
Please note that the PDF version is the authorised version of this ruling.View the consolidated version for this notice.
Addendum
This Addendum amends Miscellaneous Taxation Ruling MT 2025 in providing the guidelines for determining the market value of accommodation for the purposes of calculating the taxable value of housing fringe benefits.
Miscellaneous Taxation Ruling MT 2025 is amended as follows:
1. Paragraph 3
Omit 'or section 29 (where the housing is in a remote area)'. |
2. Paragraph 8
Omit the paragraph; substitute:
|
3. Paragraph 9
Omit the paragraph. |
4. Paragraph 10
Omit the paragraph. |
5. Paragraph 20
Omit:
|
6. Paragraph 30
Omit:
|
7. Paragraph 32
(a) Omit:
substitute:
(b) Omit:
|
8. Paragraph 41
Omit:
|
9. Paragraph 53
Omit the paragraph. |
10. Paragraph 54
Omit the paragraph. |
Commissioner of Taxation
25 October 2006
References
ATO references:
NO 2005/18404