Taxation Determination
TD 2005/10
Fringe benefits tax: For the purposes of section 28 of the Fringe Benefits Tax Assessment Act 1986 what are the indexation factors for valuing non-remote housing for the fringe benefits tax year commencing on 1 April 2005?
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FOI status:
may be releasedPreamble
| The number, subject heading, date of effect and paragraph 1 of this document are a 'public ruling' for the purposes of Part IVAAA of the Taxation Administration Act 1953 and are legally binding on the Commissioner. |
Non-remote housing
1. The indexation factors for the purpose of valuing non-remote housing for the fringe benefits tax (FBT) year commencing 1 April 2005 are:
| New South Wales | 1.018 |
| Victoria | 1.017 |
| Queensland | 1.044 |
| South Australia | 1.033 |
| Western Australia | 1.025 |
| Tasmania | 1.043 |
| Australian Capital Territory | 1.067 |
| Northern Territory | 1.021 |
2. Section 28 of the Fringe Benefits Tax Assessment Act 1986 (FBTAA) establishes the indexation factors which are applied in valuing non-remote housing under section 26 of the FBTAA. These factors are based on movements in the rent sub-group of the Consumer Price Index.
Date of effect
3. This Determination applies to the FBT year commencing 1 April 2005.
Commissioner of Taxation
30 March 2005
Not previously issued as a draft
References
ATO references:
NO 2004/6082
Related Rulings/Determinations:
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
TD 2002/7
TD 2003/4
TD 2004/10
Subject References:
fringe benefits tax
housing fringe benefits
housing indexation figures
non-remote housing
Legislative References:
FBTAA 1986 26
FBTAA 1986 28
TAA 1953 Pt IVAAA
| Date: | Version: | Change: | |
| You are here | 30 March 2005 | Original ruling | |
| 18 May 2016 | Withdrawn |