Taxation Determination
TD 94/74W
Fringe benefits tax: where an employer purchases a car free of sales tax, or leases a car which has been purchased by the lessor free of sales tax, how is the sales tax amount determined for the purposes of the statutory formula method of calculating car fringe benefits?
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Please note that the PDF version is the authorised version of this withdrawal notice.This document incorporates revisions made since original publication. View its history and amending notices, if applicable.
FOI status:
may be releasedFOI number: I 1217775Notice of Withdrawal
Taxation Determination TD 94/74 has been withdrawn.
It was replaced by Taxation Determination TD 95/51 which was issued on 20 September 1995.
Commissioner of Taxation
27 September 1995
Previously issued as Draft TD 94/D72.
References
ATO references:
NO FBT Cell 30/82A
ISSN 1038 - 8982
Subject References:
fringe benefits
car fringe benefits
statutory formula method of valuation
sales tax exemptions
Legislative References:
FBTAA 9
| Date: | Version: | Change: | |
| 1 September 1994 | Original ruling | ||
| You are here | 27 September 1995 | Withdrawn |