Taxation Determination

TD 93/240W

Fringe benefits tax: can the lowest all-day parking fee charged by the operator of a commercial parking station for the purposes of section 39C of the Fringe Benefits Tax Assessment Act 1936 include a fee charged for parking at night?

FOI status:

may be releasedFOI number: I 1216791

Notice of Withdrawal

Taxation Determination TD 93/240 is withdrawn with effect from the date of this Notice.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/D194

References

ATO references:
NO FBT Cell 30/54

ISSN 1038 - 8982

Related Rulings/Determinations:

TD 93/71
TD 93/72
TD 93/106
TD 93/107
TD 93/198
TD 93/199
TR 93/18

Subject References:
car parking
fringe benefit
all-day parking

Legislative References:
FBTAA 39A;
FBTAA 39C

TD 93/240W history
  Date: Version: Change:
  16 December 1993 Original ruling  
You are here 27 November 1996 Withdrawn  

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