Taxation Determination

TD 93/107W

Fringe benefits tax: what is a "commercial parking station" for the purposes of sections 39A, 39B, 39C and 39E of the Fringe Benefits Tax Assessment Act 1986 (the FBTAA)?

• Please note that the PDF version is the authorised version of this withdrawal notice.
  This Determination has been replaced by TR 96/26
  This document has changed over time. View its history.

FOI status:

may be releasedFOI number: I 1215217

Notice of Withdrawal

Taxation Determination TD 93/107 is withdrawn with effect from the date of this Notice.

It is replaced by Taxation Ruling TR 96/26 which issued today.

Commissioner of Taxation
27 November 1996

References

ATO references:
NO No 93/2841-6

Related Rulings/Determinations:

TD 93/71
TD 93/72

Subject References:
fringe benefits tax
car parking
commercial car parking station

Legislative References:
FBTAA 39A
39B
39C
39E
136(1)