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?
-
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 1216791Notice 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Taxation Determination TD 93/240 is withdrawn with effect from the date of this Notice.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
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
| Date: | Version: | Change: | |
| 16 December 1993 | Original ruling | ||
| You are here | 27 November 1996 | Withdrawn |
Copyright notice
© Australian Taxation Office for the Commonwealth of Australia
You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).
