Taxation Determination

TD 2004/9

Fringe benefits tax: What are the rates to be applied on a cents per kilometre basis for calculating the taxable value of a fringe benefit arising from the private use of a motor vehicle other than a car for the fringe benefits tax year commencing on 1 April 2004?

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FOI status:

may be released

Notice of Withdrawal

Taxation Determination TD 2004/9 is withdrawn with effect from today.

1. TD 2004/9 is being withdrawn as its date of effect has ceased.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
18 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:
TD 93/59;
TD 94/22;
TD 95/19;
TD 96/26;
TD 97/16;
TD 98/10;
TD 1999/5;
TD 2000/20;
TD 2001/8;
TD 2002/6;
TD 2003/6

Related Rulings/Determinations:

TR 92/1
TR 92/20
TR 97/16
TD 2003/6
MT 2034

Legislative References:
TAA 1953 Part IVAAA
FBTAA 1986 136(1)