Taxation Determination TD 94/D31
TD 94/D31W - Withdrawal
Fringe benefits tax and Income tax: For the purposes of the Fringe Benefits Tax Assessment Act 1986 (FBTAA), what facts and circumstances will indicate that a benefit is provided in respect of a person's employment, where that person is both a shareholder and employee of a private company?
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Please note that the PDF version is the authorised version of this withdrawal notice.
FOI status:
May be releasedNotice of Withdrawal
Draft Taxation Determination TD 94/D31 is withdrawn with effect from today.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
30 August 1995
References
ATO references:
NO NAT 95/5640-1
ISSN 1038 - 8982
Related Rulings/Determinations:
TD 94/D31