Taxation Determination

TD 97/16W

Fringe benefits tax: what are the rates to be applied on a cents per kilometre basis for calculating the taxable value of a fringe benefit arising from the private use of a motor vehicle other than a car for the year commencing 1 April 1997?

• 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 1015416

Notice of Withdrawal

Taxation Determination TD 97/16 is withdrawn with effect from today.

1. TD 97/16 is being withdrawn as its date of effect has ceased.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
27 April 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).

References

ATO references:
NO 1-7VLP0F8

Related Rulings/Determinations:

TD 93/59
TD 94/22
TD 95/19
TD 96/26
MT 2034

Legislative References:
FBTAA Pt III Div 2
FBTAA 47
FBTAA 136(1)