Taxation Determination

TD 2006/23W

Fringe benefits tax: for the purposes of Division 7 of Part III of the Fringe Benefits Tax Assessment Act 1986, what amount represents a reasonable food component of a living-away-from-home allowance for expatriate employees for the fringe benefits tax year commencing on 1 April 2006?

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FOI status:

may be released

Notice of Withdrawal

Taxation Determination TD 2006/23 is withdrawn with effect from today.

1. TD 2006/23 is being withdrawn as its date of effect has ceased. The Determination will continue to be legally binding on the Commissioner for the relevant period to which it relates.

Commissioner of Taxation
18 May 2016

© AUSTRALIAN TAXATION OFFICE FOR THE COMMONWEALTH OF AUSTRALIA

You are free to copy, adapt, modify, transmit and distribute this material as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).

Not previously issued as a draft

References

ATO references:
NO 1-7VLP0F8

Previous Rulings/Determinations:
MT 2043
MT 2045
MT 2047
MT 2051
TD 93/41
TD 94/23
TD 95/55
TD 96/25
TD 97/9
TD 98/7
TD 1999/3
TD 2000/21
TD 2001/5
TD 2002/9
TD 2003/5
TD 2004/8
TD 2005/12

ISSN: 2205-6211

Related Rulings/Determinations:

MT 2040

Legislative References:
FBTAA 1986 Pt III Div 7
TAA 1953

TD 2006/23W history
  Date: Version: Change:
  5 April 2006 Original ruling  
  12 July 2006 Consolidated ruling Addendum
You are here 18 May 2016 Consolidated ruling Addendum

Copyright notice

© Australian Taxation Office for the Commonwealth of Australia

You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).