Miscellaneous Taxation Ruling

MT 2024A5

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

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Addendum

Miscellaneous Taxation Ruling MT 2024 is amended to clarify those vehicles which may be eligible for exemption since the previous Addendum issued.

MT 2024 is amended as follows:

1. Note 2

Omit the note, substitute:

Note: the addenda to Miscellaneous Taxation Ruling MT 2024 that previously issued 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 Ruling.

2. Appendix A

After the Appendix, insert:

Appendix B

Current as at 1 June 2006

3. Original Appendix B

Renumber as Appendix C.

4. Original Appendix C

Renumber as Appendix D.

Commissioner of Taxation
19 September 2007

References

ATO references:
NO 2006/20258