Taxation Determination

TD 96/7W

Fringe benefits tax: is fringe benefits tax (FBT) payable on meals and accommodation provided to employees who work at remote construction sites, where the accommodation is not the usual place of residence of the employee?

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Notice of Withdrawal

Taxation Determination TD 96/7 is withdrawn with effect from today.

1. This Determination examines the assessable nature of meals and accommodation provided to employees working at remote construction sites, specifically in relation to the FBTAA.

2. This Determination has been withdrawn as the view is now included in Draft Taxation Ruling TR 2017/D6 Income tax and fringe benefits tax: when are deductions allowed for employees' travel expenses? which issued on 28 June 2017. The draft ruling covers employees in all occupations.

3. This Determination relies heavily on the advice contained in MT 2030 and also references Taxation Determination TD 93/230 in examining the application of the 'otherwise deductible rule'. Both MT 2030 and TD 93/230 are also being withdrawn.

Commissioner of Taxation
12 July 2017

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References

ATO references:
NO 1-ALR3GRE

Related Rulings/Determinations:

TD 93/230
MT 2030

Subject References:
accommodation
exempt fringe benefit
fringe benefits tax
meals
otherwise deductible
travelling

Legislative References:
FBTAA 47(5)
FBTAA 47(7)
FBTAA 52