Miscellaneous Taxation Ruling

MT 2038A

Fringe benefits tax: travel diaries

• Please note that the PDF version is the authorised version of this ruling.
  View the consolidated version for this notice.

FOI status:

may be released

Notice of Addendum

Taxation Ruling MT 2023 is amended as a result of Taxation Laws Amendment (FBT Cost of Compliance) Act 1995 (No. 145 of 1995) which deleted paragraph (c) of the section 136(1) definition of 'travel diary' in the Fringe Benefits Tax Assessment Act 1986 .

To reflect this change MT 2038 is amended by deleting the requirement at paragraph 5 to record 'the date the entry was made'.

Commissioner of Taxation
18 September 1996

References

ATO references:
NO NAT 167/96