Fringe benefits tax: what are the new rates to be applied on a cents per kilometre basis for calculating the taxable value of a fringe benefit arising from the private use of a motor vehicle other than a car for the year commencing 1 April 1993?
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FOI status:may be releasedFOI number: I 1214598
|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. The rates that may be applied on a cents per kilometre basis for calculating the taxable value of a fringe benefit arising from the private use by an employee (or an associate) of a motor vehicle other than a car, have been revised to reflect movements in the Consumer Price Index.
- a motor car, station wagon, panel van, utility truck or similar vehicle; or
- any other road vehicle designed to carry a load of less than 1 tonne or fewer than 9 passengers.
|Engine capacity||Rate per kilometre|
|0 - 2500cc||29 cents|
|Over 2500cc||35 cents|
|Motor cycles||9 cents|
Commissioner of Taxation
NO NO 90/10024-6
Private use of motor vehicles other than cars