Taxation Determination

TD 2010/13W

Fringe benefits tax: for the purposes of section 39A of the Fringe Benefits Tax Assessment Act 1986 what is the car parking threshold for the fringe benefits tax year commencing on 1 April 2010?

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Notice of Withdrawal

Taxation Determination TD 2010/13 is withdrawn with effect from today.

1. TD 2010/13 is being withdrawn as its date of effect has ceased.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
1 June 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 issued as a draft

References

ATO references:
NO 1-7VLP0F8

Related Rulings/Determinations:

TD 96/23
TD 97/17
TD 98/8
TD 1999/28
TD 2000/26
TD 2001/11
TD 2002/14
TD 2003/14
TD 2004/16
TD 2005/18
TD 2006/37
TD 2007/17
TD 2008/12
TD 2009/11

Subject References:
car parking benefits
car parking fringe benefits
car parking threshold
FBT
FBT commercial parking station
FBT motor vehicle parking
fringe benefits tax

Legislative References:
FBTAA 1986 39A
TAA 1953