Taxation Determination

TD 2003/4

Fringe benefits tax: what are the indexation factors for valuing non-remote housing for the fringe benefits tax (FBT) year commencing on 1 April 2003?

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FOI status:

may be released

The number, subject heading, date of effect and paragraph 1 of this Taxation Determination are a 'public ruling' for the purposes of Part IVAAA of the Taxation Administration Act 1953 and are legally binding on the Commissioner. The remainder of the Determination is administratively binding on the Commissioner. Taxation Rulings TR 92/1 and TR 97/16 together explain how a Determination is legally or administratively binding.

Non-remote housing

1. The indexation factors for the purpose of valuing non-remote housing for the FBT year commencing 1 April 2003 are:

New South Wales 1.022
Victoria 1.026
Queensland 1.026
South Australia 1.030
Western Australia 1.018
Tasmania 1.029
Australian Capital Territory 1.052
Northern Territory 1.004

2. These factors are based on movements in the rent sub-group of the Consumer Price Index.

Date of effect

3. This Determination applies to the FBT year commencing on 1 April 2003.

Commissioner of Taxation
9 April 2003

Not previously released in draft form.


ATO references:
NO 95/2684-6
BO 1038-8982

Previous Rulings/Determinations:
TD 93/40
TD 94/21
TD 95/21
TD 96/27
TD 97/10
TD 98/9
TD 1999/4
TD 2000/30
TD 2001/7
TD 2002/7

ISSN: 1038-8982

Related Rulings/Determinations:

TR 92/1
TR 92/20
TR 97/16

Subject References:
fringe benefits tax
housing fringe benefits
housing indexation figures
non-remote housing

Legislative References:
TAA 1953 Part IVAAA

TD 2003/4 history
  Date: Version: Change:
You are here 9 April 2003 Original ruling  
  11 May 2016 Withdrawn  

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