Taxation Determination

TD 2017/5W

Fringe benefits tax: reasonable amounts under section 31G of the Fringe Benefits Tax Assessment Act 1986 for food and drink expenses incurred by employees receiving a living-away-from-home allowance fringe benefit for the fringe benefits tax year commencing on 1 April 2017

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Notice of Withdrawal

Taxation Determination TD 2017/5 is withdrawn with effect from 30 March 2023.

1. TD 2017/5 is being withdrawn as its date of effect has ceased.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
29 March 2023

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References

ATO references:
NO 1-WMKPPVS