Taxation Determination

TD 96/15W

Income tax: under the Fly Buys program and similar consumer award programs which apply primarily for private or domestic purchases, is any amount of the award assessable where some of the purchases are employer-paid transactions?

• Please note that the PDF version is the authorised version of this withdrawal notice.
  This Determination has been replaced by Taxation Ruling TR 1999/6and Taxation Determination TD 1999/34
  This document incorporates revisions made since original publication. View its history and amending notices, if applicable.

FOI status:

Notice of Withdrawal

Taxation Determination TD 96/15 is withdrawn with effect from today.

This Determination is replaced by Taxation Ruling TR 1999/6 and Taxation Determination TD 1999/34 which issued today.

Commissioner of Taxation
16 June 1999

Previously issued as Draft TD 95/D5

References

ATO references:
NO FBT Cell 138; NAT 93/2083-1; NAT 95/4023-7

Related Rulings/Determinations:

TR 93/2
TR 94/15

Subject References:
assessable income
consumer award programs

Legislative References:
ITAA 21A
ITAA 25(1)
ITAA 26
ITAA 160ZO
FBTAA