Taxation Determination

TD 95/61W

Income tax: what is the fair market value of flight rewards under frequent flyer or other similar consumer award type programs ('frequent flyer type programs')?

• Please note that the PDF version is the authorised version of this withdrawal notice.
  This Determination has been replaced by TR 1999/6
  This document incorporates revisions made since original publication. View its history and amending notices, if applicable.

FOI status:

Notice of Withdrawal

Taxation Determination TD 95/61 is withdrawn with effect from today.

This Determination is replaced by Taxation Ruling TR 1999/6 which issued today.

Commissioner of Taxation
16 June 1999

Previously issued as Draft TD 95/D9

References

ATO references:
NO FBT CELL 163; NAT 95/5342-8

Related Rulings/Determinations:

TR 93/2
TR 94/15

Subject References:
assessable income
benefits
frequent flyer program
market value