Taxation Determination
TD 2002/7
Fringe benefits tax: what are the indexation factors for valuing non-remote housing for the fringe benefits tax (FBT) year commencing on 1 April 2002?
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FOI status:
may be released| Preamble |
| The number, subject heading, date of effect and paragraph 1 of this Taxation Determination is a 'public ruling' for the purposes of Part IVAAA of the Taxation Administration Act 1953 and are legally binding on the Commissioner. The remainder of the Determination is administratively binding on the Commissioner. Taxation Rulings TR 92/1 and TR 97/16 together explain how a Determination is legally or administratively binding. |
| Date of effect |
| This determination applies for the FBT year commencing on 1 April 2002. However, this Determination does not apply to taxpayers to the extent that it conflicts with the terms of settlement of a dispute agreed to before the date of the Determination (see paragraphs 21 and 22 of Taxation Ruling TR 92/20). |
Non-remote housing
1. The indexation factors for the purpose of valuing non-remote housing for the FBT year commencing 1 April 2002 are:
| New South Wales | 1.041 |
| Victoria | 1.027 |
| Queensland | 1.020 |
| South Australia | 1.029 |
| Western Australia | 1.018 |
| Tasmania | 1.023 |
| Australian Capital Territory | 1.052 |
| Northern Territory | 0.995 |
2. These factors are based on movements in the rent sub-group of the Consumer Price Index.
Commissioner of Taxation
15 May 2002
Not previously released in draft form
References
ATO references:
NO 95/2684-6
Related Rulings/Determinations:
TR 92/1
TR 92/20
TR 97/16
TD 93/40
TD 94/21
TD 95/21
TD 96/27
TD 97/10
TD 98/9
TD 1999/4
TD 2000/30
TD 2001/7
Subject References:
fringe benefits tax
housing fringe benefits
housing indexation figures
Legislative References:
TAA 1953 Pt IVAAA
| Date: | Version: | Change: | |
| You are here | 15 May 2002 | Original ruling | |
| 11 May 2016 | Withdrawn |