Taxation Determination

TD 93/106W

Fringe benefits tax: who is a "suitably qualified valuer" for the purposes of paragraph 39D(3)(a) of the Fringe Benefits Tax Assessment Act 1986 (the FBTAA)?

• Please note that the PDF version is the authorised version of this withdrawal notice.
  This Determination has been replaced by TR 96/26
  This document incorporates revisions made since original publication. View its history and amending notices, if applicable.

FOI status:

Notice of Withdrawal

Taxation Determination TD 93/106 is withdrawn with effect from the date of this Notice.

It is replaced by Taxation Ruling TR 96/26 which issued today.

Commissioner of Taxation
27 November 1996

References

ATO references:
NO NO 93/2841-6

Related Rulings/Determinations:

TD 93/72
TD 93/71

Subject References:
car parking
fringe benefits tax
suitably qualified valuer

Legislative References:
FBTAA 39D(3)(a)