Miscellaneous Taxation Ruling

MT 2024PW - Partial Withdrawal

Fringe benefits tax: dual cab vehicles eligibility for exemption

Notice of Partial Withdrawal

1. Miscellaneous Taxation Ruling MT 2024 is partially withdrawn with effect from today.

2. Under subsections 8(2) and 47(6) of the Fringe Benefits Tax Assessment Act 1986, a liability to FBT will not arise where the private use of certain vehicles by employees during a particular year of tax is limited to certain work-related travel and non-work-related use that is minor, infrequent and irregular. MT 2024 outlines the methodology to be used for determining whether dual cab vehicles used by employees can qualify for this work-related exemption.

3. MT 2024 is partially withdrawn by omitting all Appendixes to the Ruling and the preceding note. The listings of vehicles which formed the various Appendixes to this Ruling may now be found as separate listings on the Tax Office's website in the FBT exemption - exempt car benefits document.

4. Relocating the vehicle listings to a web-based document will allow for updates to be made on a more frequent basis.

Commissioner of Taxation
22 October 2008


ATO references:
NO 2006/20258

ISSN: 1039-0731

Related Rulings/Determinations:

MT 2024

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