Taxation Determination

TD 2012/3W

Fringe benefits tax: for the purposes of section 135C of the Fringe Benefits Tax Assessment Act 1986, what is the exemption threshold for the fringe benefits tax year commencing on 1 April 2012?

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Notice of Withdrawal

Taxation Determination TD 2012/3 is withdrawn with effect from today.

1. TD 2012/3 is being withdrawn as its date of effect has ceased.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
2 May 2018

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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).

References

ATO references:
NO 1-DT2J4XY

Previous Rulings/Determinations:
TD 1999/44
TD 2000/22
TD 2001/6
TD 2002/8
TD 2003/7
TD 2004/11
TD 2005/11
TD 2006/15
TD 2007/7
TD 2008/6
TD 2009/9
TD 2010/2
TD 2011/2

Legislative References:
FBTAA 1986 135C
TAA 1953