Miscellaneous Taxation Ruling

MT 2024A3

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 Addenda to Miscellaneous Taxation Ruling MT 2024 that previously issued on 19 January 2000 and 13 July 2005 are still relevant for employers who may be providing employees with vehicles as listed in those documents. The appendices to those Addenda must therefore be read in conjunction with the additional vehicles as outlined in this Addendum.

Miscellaneous Taxation Ruling MT 2024 is amended as follows:

1. At Appendix

Delete the attachment for both eligible and ineligible vehicles. In addition to the changes made under the earlier addenda, replace the following list that is current as at 1 June 2006.

Dual Cabs

Eligible for Exemption

Single Cab Utes- Eligible for Exemption

Four Wheel Drives & Vans- Eligible for exemption

Four wheel Drives & Vans- Ineligible for exemption

Commissioner of Taxation
12 July 2006

References

ATO references:
NO 2005/18404