Miscellaneous Taxation Ruling

MT 2033A

Fringe benefits tax: application of subsection 8(2) exemption to modified cars

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Addendum

This Addendum amends Taxation Ruling MT 2033 to eliminate reference to MT 2026 in relation to log book requirements which had been withdrawn with effect from 3 September 1997.

Taxation Ruling MT 2033 is amended as follows:

1. Paragraph 13

Omit the last sentence.

Commissioner of Taxation
4 October 2006

References

ATO references:
NO 2005/18404