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 ?

• Please note that the PDF version is the authorised version of this withdrawal notice.
  This Determination has been replaced by TR 96/26
  This document incorporates revisions made since original publication. View its history and amending notices, if applicable.

FOI status:

Notice 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Taxation Determination TD 93/199 is withdrawn with effect from the date of this Notice.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