Taxation Determination

TD 93/72W

Fringe benefits tax: in what form must a car parking valuation be given 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  This Determination has been replaced by TR 96/26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Taxation Determination TD 93/72 is withdrawn with effect from the date of this Notice.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 93/559-0

Subject References:
fringe benefits
car parking
valuation

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