Taxation Determination

TD 93/71W

Fringe benefits tax: how is the 1km distance between a commercial car parking station and the premises on which an employee's car is parked to be measured for the purposes of section 39B 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  This Determination has been replaced by TR 96/26
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FOI status:

may be releasedFOI number: I 1214724

Notice of Withdrawal

Taxation Determination TD 93/71 is withdrawn with effect from the date of this Notice.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 93/559-0

Subject References:
fringe benefits
car parking
distance
measurement

Legislative References:
FBTAA 39B