Taxation Determination
TD 93/165W
Fringe benefits tax: employment agreement: does the payment or the reimbursement of costs, incurred by an employee in association with an employment agreement, give rise to a liability under the Fringe Benefits Tax Assessment Act 1986 (FBTAA) to the employer?
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Please note that the PDF version is the authorised version of this withdrawal notice.This document has changed over time. View its history.
FOI status:
may be releasedFOI number: I 1215944Notice of Withdrawal
Taxation Determination TD 93/165 is withdrawn with effect from today.
The Determination is replaced by Taxation Ruling TR 2000/5, which issued today.
Commissioner of Taxation
8 March 2000
Previously issued as Draft TD 93/D165
References
ATO references:
NO MBN AC MS 1492 CPX 17
Related Rulings/Determinations:
TD 93/161
TD 93/162
TD 93/163
TD 93/164
Subject References:
employment agreement
Legislative References:
FBTAA 20
FBTAA 24
| Date: | Version: | Change: | |
| 19 August 1993 | Original ruling | ||
| You are here | 8 March 2000 | Withdrawn |
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