Taxation Determination
TD 2003/4
Fringe benefits tax: what are the indexation factors for valuing non-remote housing for the fringe benefits tax (FBT) year commencing on 1 April 2003?
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FOI status:
may be released| Preamble |
| The number, subject heading, date of effect and paragraph 1 of this Taxation Determination are a 'public ruling' for the purposes of Part IVAAA of the Taxation Administration Act 1953 and are legally binding on the Commissioner. The remainder of the Determination is administratively binding on the Commissioner. Taxation Rulings TR 92/1 and TR 97/16 together explain how a Determination is legally or administratively binding. |
Non-remote housing
1. The indexation factors for the purpose of valuing non-remote housing for the FBT year commencing 1 April 2003 are:
| New South Wales | 1.022 |
| Victoria | 1.026 |
| Queensland | 1.026 |
| South Australia | 1.030 |
| Western Australia | 1.018 |
| Tasmania | 1.029 |
| Australian Capital Territory | 1.052 |
| Northern Territory | 1.004 |
2. These factors are based on movements in the rent sub-group of the Consumer Price Index.
Date of effect
3. This Determination applies to the FBT year commencing on 1 April 2003.
Commissioner of Taxation
9 April 2003
Not previously released in draft form.
References
ATO references:
NO 95/2684-6
BO 1038-8982
Previous Rulings/Determinations:
TD 93/40
TD 94/21
TD 95/21
TD 96/27
TD 97/10
TD 98/9
TD 1999/4
TD 2000/30
TD 2001/7
TD 2002/7
Related Rulings/Determinations:
TR 92/1
TR 92/20
TR 97/16
Subject References:
fringe benefits tax
housing fringe benefits
housing indexation figures
non-remote housing
Legislative References:
FBTAA 26
FBTAA 28
TAA 1953 Part IVAAA
| Date: | Version: | Change: | |
| You are here | 9 April 2003 | Original ruling | |
| 11 May 2016 | Withdrawn |
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