Miscellaneous Taxation Ruling

MT 2024A

Fringe benefits tax: dual cab vehicles eligibility for exemption where private use is limited to certain work-related travel

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FOI status:

may be released

Notice of Addendum

1. Title reads as above. Delete the words 'where private use is limited to certain work-related travel'.

2. At paragraph 1

After 'certain work-related use travel' add '; and non-work-related use that is minor, infrequent and irregular. This would include the occasional use of the vehicle to remove domestic rubbish. ( Note for the purpose of this Ruling work-related use includes work-related travel and private use that is minor, infrequent and irregular).'.

3. At paragraph 3

After 'utility truck or similar vehicle' add ', designed to carry a load of less than one tonne;'.

4. At paragraph 5

After 'sub-section 82AF(2) of the Income Tax Assessment Act' add '1936'.

5. At paragraph 7

After 'sub-section 82AF(2) of the Income Tax Assessment Act' add '1936'.

6. At paragraph 13

After '...solely of eligible work-related travel' add 'or private travel which is minor, infrequent and irregular'.

7. At paragraph 21

Delete the word 'two'.

8. At Appendix

Delete the attachment for both eligible and ineligible vehicles.

Replace with the following list that is current as at 1 July 1999.

Commissioner of Taxation
19 January 2000

References

ATO references:
NO 99/15852-2