Taxation Determination TD 94/D32
TD 94/D32W - Withdrawal
Fringe Benefits Tax: When an employer pays the membership subscription to an airline business lounge on behalf of an employee, is the benefit provided an exclusive employee expense payment benefit under paragraph 24(1)(e) of the Fringe Benefits Tax Assessment Act 1986 ?
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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Draft Taxation Determination TD 94/D32 is withdrawn with effect from today.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
ISSN 1038 - 8982
Related Rulings/Determinations:
TD 94/D32