Taxation Determination

TD 94/98W

Fringe benefits tax: in what circumstances will an employer be liable to fringe benefits tax (FBT) for benefits provided to volunteer workers?

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FOI status:

Notice of Withdrawal

Taxation Determination TD 94/98 is withdrawn with effect from today.

1. Taxation Determination TD 94/98, which issued on 22 December 1994, sets out for the purposes of the Fringe Benefits Assessment Act 1986 (FBTAA), the Commissioner's policy at that time concerning whether an employer will be liable to fringe benefits tax (FBT) on benefits provided to volunteer workers.

2. Subsequent to the issue of TD 94/98, subsection 136(1) of the FBTAA was amended by A New Tax System (Pay As You Go) Act 1999. As a result, for the purposes of the FBTAA, the term 'employee' is no longer defined by reference to subsection 221A(1) of the Income Tax Assessment Act 1936 as stated.

3. 'Employee', for the purposes of the FBTAA, is now defined by reference to Schedule 1 of the Taxation Administration Act 1953.

4. The Tax Office's publication 'Volunteers and tax' (Nat 4612) contains general information concerning the tax treatment, including FBT, on transactions involving 'volunteers'. A copy of this document can be found on the Tax Office's web site www.ato.gov.au .

5. As the Determination in no longer current, it is accordingly withdrawn.

Commissioner of Taxation
1 June 2005

Previously issued as draft TD 94/D95

References

ATO references:
NO FBT Cell 30/114; 94/6076-4

Related Rulings/Determinations:

MT 2032

Subject References:
employee;
volunteer;

Legislative References:
FBTAA 136(1)
FBTAA 137
ITAA 221A
ITAA 221A(1)