Taxation Determination

TD 95/61W

Income tax: what is the fair market value of flight rewards under frequent flyer or other similar consumer award type programs ('frequent flyer type programs')?

Please note that the PDF version is the authorised version of this withdrawal notice.

This Determination has been replaced by TR 1999/6

This document incorporates revisions made since original publication. View its history and amending notices, if applicable.

FOI status:

may be releasedFOI number: I 1014734

Notice of Withdrawal

Taxation Determination TD 95/61 is withdrawn with effect from today.

This Determination is replaced by Taxation Ruling TR 1999/6 which issued today.

Commissioner of Taxation
16 June 1999

Previously issued as Draft TD 95/D9

References

ATO references:
NO FBT CELL 163; NAT 95/5342-8

ISSN 1038 - 8982

Related Rulings/Determinations:

TR 93/2
TR 94/15

Subject References:
assessable income
benefits
frequent flyer program
market value

TD 95/61W history

	Date:	Version:	Change:
	6 December 1995	Original ruling
You are here	16 June 1999	Withdrawn

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