Miscellaneous Taxation Ruling

MT 2024A4

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

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Notice of Addendum

Miscellaneous Taxation Ruling MT 2024 is amended to clarify those vehicles which may be eligible for exemption since the previous Addendum issued. Also, changes are required to take into account the change to the definition of the 'car' as a result of Tax Laws Amendment (Repeal of Inoperative Provisions) Act 2006.

Note: the Addenda to Miscellaneous Taxation Ruling MT 2024 that previously issued and are currently listed as Appendices A to C are still relevant for employers who may be providing employees with vehicles as listed in those documents. The Appendices that related to those Addenda must therefore be read in conjunction with the additional vehicles as outlined in this Addendum.

MT 2024 is amended as follows:

1. Paragraph 3

Omit the paragraph; substitute:

3. Vehicles that may qualify for the work related use exemption under subsection 47(6) are those that are not classified as a car (as defined in subsection 136(1)) for the purposes of Division 2 of Part III of the Act, that is, vehicles other than those which are designed to carry a load of less than one tonne and fewer than 9 passengers.

2. Paragraph 5

(a)

Omit 'is expressed'; substitute 'was expressed'.

(b)

Omit 'sub-section 82AF(2)'; substitute 'former subsection 82AF(2)'.

3. Paragraph 6

Omit 'within the meaning of paragraph (a) of the definition of car in subsection 136(1) and, accordingly,'.

4. Paragraph 7

(a)

Omit 'as expressed in sub-section 82AF(2)'; substitute 'as was expressed at former subsection 82AF(2)'.

(b)

Omit '- which is expressed in identical terms to the definition of car in subsection 136(1) -'.

(c)

Omit 'the term utility truck as used in sub-section 136(1) and, accordingly sub-section 8(2),'; substitute 'the term utility truck as used in subsection 8(2)'.

5. Appendix A

Omit the Appendix; substitute the following list of vehicles as being current as at 1 June 2007.

This Addendum applies on and from 14 September 2006.

Commissioner of Taxation
22 August 2007

References

ATO references:
NO 2005/18404