Taxation Determination
TD 93/198W
Fringe benefits tax: where an employer leases parking in a commercial parking station, should the value of any car parking fringe benefit (under section 39C of the Fringe Benefits Tax Assessment Act 1986 ) be the value under the lease at that commercial parking station?
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FOI status:
may be releasedFOI number: I 1216319Notice of Withdrawal
Taxation Determination TD 93/198 is withdrawn with effect from the date of this Notice.
It is replaced by Taxation Ruling TR 96/26 which issued today.
Commissioner of Taxation
27 November 1996
Previously issued as Draft TD 93/D192
References
ATO references:
NO FBT Cell 30/43
Related Rulings/Determinations:
TD 93/71
TD 93/72
TD 93/106
TD 93/107
TD 93/199
TR 93/18
Subject References:
fringe benefits
car parking
valuation
Legislative References:
FBTAA 39C
| Date: | Version: | Change: | |
| 21 October 1993 | Original ruling | ||
| You are here | 27 November 1996 | Withdrawn |
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