Taxation Determination TD 93/D130

TD 93/D130W - Withdrawal

Fringe Benefits Tax : is an employer liable to fringe benefits tax (FBT) on periodic payments paid to a former employee which are a reimbursement of expenditure incurred by the former employee?

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

FOI status:

May be released

Notice of Withdrawal

Draft Taxation Determination TD 93/D130 is withdrawn with effect from today.

This topic is adequately dealt with by Taxation Determinations TD 93/151 and TD 93/229.

Commissioner of Taxation
10 June 1998

References

ATO references:
NO 98/3350-1; 93/2947-1

ISSN 1038 - 8982

Related Rulings/Determinations:

TD 93/D130