Taxation Determination

TD 2003/5W

Fringe benefits tax: for the purposes of Division 7 of the Fringe Benefits Tax Assessment Act 1986 (FBTAA), what amount represents a reasonable food component of a living-away-from-home allowance for expatriate employees for the fringe benefits tax year commencing on 1 April 2003?

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FOI status:

may be released

Notice of Withdrawal

Taxation Determination TD 2003/5 is withdrawn with effect from today.

1. TD 2003/5 is being withdrawn as its date of effect has ceased. The Determination will continue to be legally binding on the Commissioner for the relevant period to which it relates.

Commissioner of Taxation
11 May 2016

© AUSTRALIAN TAXATION OFFICE FOR THE COMMONWEALTH OF AUSTRALIA

You are free to copy, adapt, modify, transmit and distribute this material as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).

Not previously released in draft form.

References

ATO references:
NO 1-7VLP0F8

Previous Rulings/Determinations:
MT 2030
TD 95/55

Related Rulings/Determinations:

TR 92/1
TR 92/20
TR 97/16
MT 2040
MT 2043
MT 2045
MT 2047
MT 2051
TD 93/41
TD 93/230
TD 94/23
TD 96/25
TD 97/9
TD 98/7
TD 1999/3
TD 2000/21
TD 2001/5
TD 2002/9

Legislative References:
TAA 1953 Pt IVAAA
FBTAA 1986 Pt VIIA Div 7