Draft Taxation Determination

TD 96/D6W - Withdrawal

Fringe benefits tax: are contributions made by an employer in cash or in kind to a staff social club subject to fringe benefits tax (FBT)?

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

FOI status:

May be released

Notice of Withdrawal

Taxation Determination TD 96/D6 is withdrawn with effect from today.

The position taken in the draft determination requires reconsideration in light of the comments received following its release. Another draft determination or ruling will be issued to address these matters.

Commissioner of Taxation
27 November 1996

References

ATO references:
NO NAT 96/9759-4

Related Rulings/Determinations:

TD 96/D6