Taxation Determination
TD 95/51W
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Please note that the PDF version is the authorised version of this withdrawal notice.This Determination has been replaced by TR 96/34This document incorporates revisions made since original publication. View its history and amending notices, if applicable.
FOI status:
may be releasedFOI number: I 1014616Notice of Withdrawal
Taxation Determination TD 95/51 has been withdrawn.
It was replaced by Taxation Ruling TR 96/34 which was issued on 31 July 1996.
Commissioner of Taxation
31 July 1996
References
ATO references:
NO FBT Cell 30/82A; NAT 95/6879-4
ISSN 1038 - 8982
Related Rulings/Determinations:
TD 94/74
Subject References:
car fringe benefits
fringe benefits
sales tax exemptions
statutory formula method of valuation
Legislative References:
FBTAA 9
| Date: | Version: | Change: | |
| 20 September 1995 | Original ruling | ||
| You are here | 31 July 1996 | Withdrawn |