Taxation Determination
TD 93/199W
Fringe benefits tax: is the cost of nearby car parking relevant in determining the taxable value of a car parking fringe benefit under section 39D (the "market value" basis) of the Fringe Benefits Tax Assessment Act 1986 ?
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Please note that the PDF version is the authorised version of this withdrawal notice.This document has changed over time. View its history.
FOI status:
may be releasedFOI number: I 1216324Notice of Withdrawal
Taxation Determination TD 93/199 is withdrawn with effect from the date of this Notice.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
Previously issued as Draft TD 93/D193
References
ATO references:
NO FBT Cell 30/44
Related Rulings/Determinations:
TD 93/71
TD 93/72
TD 93/106
TD 93/107
TD 93/198
TR 93/18
Subject References:
fringe benefits
car parking
valuation
considerations
Legislative References:
FBTAA 39D
Date: | Version: | Change: | |
21 October 1993 | Original ruling | ||
You are here | 27 November 1996 | Withdrawn |