Taxation Determination

TD 93/71W

Fringe benefits tax: how is the 1km distance between a commercial car parking station and the premises on which an employee's car is parked to be measured for the purposes of section 39B of the Fringe Benefits Tax Assessment Act 1986 (the FBTAA)?

FOI status:

may be releasedFOI number: I 1214724

Notice of Withdrawal

Taxation Determination TD 93/71 is withdrawn with effect from the date of this Notice.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

References

ATO references:
NO 93/559-0

ISSN 1038 - 8982

Subject References:
fringe benefits
car parking
distance
measurement

Legislative References:
FBTAA 39B

TD 93/71W history
  Date: Version: Change:
  22 April 1993 Original ruling  
You are here 27 November 1996 Withdrawn  

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