Taxation Determination

TD 2012/5W

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 2012?

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Notice of Withdrawal

Taxation Determination TD 2012/5 is withdrawn with effect from today.

1. TD 2012/5 is being withdrawn as its date of effect has ceased.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
12 June 2019

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References

ATO references:
NO 1-H7IBNVK