Miscellaneous Taxation Ruling

MT 2033A

Fringe benefits tax: application of subsection 8(2) exemption to modified cars


This Addendum amends Taxation Ruling MT 2033 to eliminate reference to MT 2026 in relation to log book requirements which had been withdrawn with effect from 3 September 1997.

Taxation Ruling MT 2033 is amended as follows:

1. Paragraph 13

Omit the last sentence.

Commissioner of Taxation
4 October 2006


ATO references:
NO 2005/18404

ISSN 1039-0731