Taxation Determination

TD 94/23W

Fringe benefits tax: what is the reasonable food component for expatriate employees for the purposes of Division 7 (Living-Away-From-Home Allowance Fringe Benefits) of the Fringe Benefits Tax Assessment Act 1986 ?

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FOI status:

may be releasedFOI number: I 1217150

Notice of Withdrawal

Taxation Determination TD 94/23 is withdrawn with effect from today.

1. TD 94/23 is being withdrawn as its date of effect has ceased.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
20 April 2016

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References

ATO references:
NO 1-7VLP0F8

Related Rulings/Determinations:

TD 93/41
MT 2030
MT 2040
MT 2043
MT 2045
MT 2047
MT 2051

Subject References:
fringe benefits tax
living away from home allowances
food component

Legislative References:
FBTAA 30
FBTAA 31
FBTAA 136