Taxation Determination TD 94/D33

TD 94/D33W - Withdrawal

Fringe Benefits Tax: Where an employer provides a taxi to an employee for travel to or from work, when is the provision of the taxi considered to be infrequent or irregular for the purposes of subparagraph 58P(1)(f)(i) of the Fringe Benefits Tax Assessment Act 1986 ?

• Please note that the PDF version is the authorised version of this withdrawal notice.

FOI status:

May be released

Notice of Withdrawal

Draft Taxation Determination TD 94/D33 is withdrawn with effect from today.

The topic is not considered to be a high priority and does not justify a public ruling.

Commissioner of Taxation
2 August 1995

References

ATO references:
NO NAT 95/5640-1

Related Rulings/Determinations:

TD 94/D33