Taxation Determination

TD 2010/4W

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 2010?

• Please note that the PDF version is the authorised version of this withdrawal notice.
  This document has changed over time. View its history.

Notice of Withdrawal

Taxation Determination TD 2010/4 is withdrawn with effect from today.

1. TD 2010/4 is being withdrawn as its date of effect has ceased.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
1 June 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
TD 2006/23
TD 2007/9
TD 2008/3
TD 2009/6

Related Rulings/Determinations:

MT 2040

Subject References:
fringe benefits tax
living-away-from-home-allowance
reasonable food component

Legislative References:
FBTAA 1986 Pt III Div 7
TAA 1953