Draft Taxation Determination

TD 93/D234W - Withdrawal

Fringe Benefits Tax: When are car parks operated by city or local government councils considered to be "commercial parking stations" for the purposes of section 39A, 39B, 39C, and 39E of the Fringe Benefits Tax Assessment Act 1986?

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

FOI status:

draft only - for comment

Notice of Withdrawal

Draft Taxation Determination TD 93/D234 is withdrawn with effect from today.

The topic is not considered to be a high priority and does not justify a public ruling.

Commissioner of Taxation
2 August 1995

References

ATO references:
NO NAT 95/5640-1

Related Rulings/Determinations:

TD 93/D234