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)?
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FOI status:
may be releasedFOI number: I 1214724Notice 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Taxation Determination TD 93/71 is withdrawn with effect from the date of this Notice.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
Subject References:
fringe benefits
car parking
distance
measurement
Legislative References:
FBTAA 39B
| Date: | Version: | Change: | |
| 22 April 1993 | Original ruling | ||
| You are here | 27 November 1996 | Withdrawn |
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