Taxation Determination

TD 93/201W

Fringe benefits tax: where a housing fringe benefit is provided in a "remote area" to an employee who is also a shareholder and/or director of the employer company, may an employer always elect to use the "statutory amount" available under subsection 29(1) of the Fringe Benefits Tax Assessment Act 1986?

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FOI status:

Notice of Withdrawal

Taxation Determination TD 93/201 is withdrawn with effect from today.

1. Taxation Determination TD 93/201, which issued on 21 September 1993, considers the provision of housing benefits in a remote area location for the purposes of subsection 29(1) of the Fringe Benefits Tax Assessment Act 1986 (FBTAA). Section 29 of the FBTAA was repealed by A New Tax System (Fringe Benefits) Act 2000, effective from 1 April 2000.

2. As Taxation Determination TD 93/201 is no longer current, it is accordingly withdrawn. The Tax Office's publication Fringe benefits tax (FBT) - A guide for employers (NAT 1054) contains general information about this issue. A copy of this publication is available on the Tax Office's website: www.ato.gov.au .

Commissioner of Taxation
29 September 2004

Previously issued as Draft TD 93/D174

References

ATO references:
NO FBT Cell 30/2

Related Rulings/Determinations:

TD 93/200
MT 2016
MT 2019

Subject References:
Fringe Benefits tax
housing
remote area

Legislative References:
FBTAA 29(1)
29(2)
29(4)