Taxation Ruling
IT 67H - Notice of Archival
Subsidised housing benefits
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Please note that the PDF version is the authorised consolidated version of this ruling and amending notices.This document has been Withdrawn.View the Withdrawal notice for this document.
FOI status:
may be releasedNotice of Archival
Taxation Ruling IT 67 is no longer current and has been archived.
The Ruling relates to section 26AAAB of the Income Tax Assessment Act 1936 (ITAA) which was made inoperative by the Fringe Benefits Tax (Miscellaneous Provisions) Act 1986 (Act No 41 of 1986).
Specifically, the Ruling deals with the former paragraphs 26AAAB(1)(a) and 26AAAB(1)(b) of the ITAA which are similar to sub-sections 29(4) and 29(5) of the Fringe Benefits Tax Assessment Act 1986.
Ruling No IT 67 has been superseded by Ruling No MT 2025 which was issued on 10 September 1986.
Commissioner of Taxation
16 June 1994