Miscellaneous Taxation Ruling

MT 2024A2

Fringe benefits tax: dual cab vehicles eligibility for exemption where private use is limited to certain work-related travel

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FOI status:

may be released

Notice of Addendum

This Addendum amends MT 2024 to clarify those vehicles which would be eligible for exemption where private use is limited to certain work related travel.

Note: The addendum to Miscellaneous Taxation Ruling MT 2024 that was issued 19 January 2000 is still relevant for employers who may be providing employees with vehicles as listed in that document. Point 8 in that Addendum must therefore be read in conjunction with the additional vehicles as outlined in this Addendum.

At Appendix

Delete the attachment for both eligible and ineligible vehicles. In addition to changes made under the Point 8 of the earlier Addendum, replace with the following list that is current as at 1 June 2005:

Commissioner of Taxation
13 July 2005

References

ATO references:
NO 2003/11684