Taxation Ruling

TR 96/27W

Fringe benefits tax: meaning of 'business premises'

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FOI status:

NOTICE OF WITHDRAWAL

1. Taxation Ruling TR 96/27 is withdrawn.

2. The Ruling is withdrawn as a consequence of the decision of the Federal Court of Australia in Esso Australia Ltd v. FC of T (98 ATC 4953; (1998) 40 ATR 76; 157 ALR 652). A new Ruling will be prepared, which will incorporate the Federal Court decision.

Commissioner of Taxation
17 February 1999

References

ATO references:
NO NAT 96/11813-9

Related Rulings/Determinations:

TR 96/27