Taxation Determination

TD 2006/23A - Addendum

Fringe benefits tax: for the purposes of Division 7 of Part III of the Fringe Benefits Tax Assessment Act 1986, what amount represents a reasonable food component of a living-away-from-home allowance for expatriate employees for the fringe benefits tax year commencing on 1 April 2006?

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FOI status:

may be released

Addendum

This Addendum amends Taxation Determination TD 2006/23 to correct the reference to an 'adult'. The relevant definition is set out in the definition of 'statutory food amount' in subsection 136(1) of the Fringe Benefits Tax Assessment Act 1986.

TD 2006/23 is amended as follows:

1. Paragraph 1

Delete the sentence in brackets; substitute:

('Adults' for this purpose are persons who had attained the age of 12 years before the beginning of the FBT year.)

This Addendum applies on and from 12 July 2006.

Commissioner of Taxation
12 July 2006

References

ATO references:
NO 2005/18404

Related Rulings/Determinations:

TD 2006/23