Taxation Determination

TD 94/23W

Fringe benefits tax: what is the reasonable food component for expatriate employees for the purposes of Division 7 (Living-Away-From-Home Allowance Fringe Benefits) of the Fringe Benefits Tax Assessment Act 1986 ?

  • 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 1217150

Notice of Withdrawal

Taxation Determination TD 94/23 is withdrawn with effect from today.

1. TD 94/23 is being withdrawn as its date of effect has ceased. The Determination will continue to be legally binding on the Commissioner for the relevant period to which it relates.

Commissioner of Taxation
20 April 2016

© AUSTRALIAN TAXATION OFFICE FOR THE COMMONWEALTH OF AUSTRALIA

You are free to copy, adapt, modify, transmit and distribute this material as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).

References

ATO references:
NO 1-7VLP0F8

ISSN: 2205-6211

Related Rulings/Determinations:

TD 93/41
MT 2030
MT 2040
MT 2043
MT 2045
MT 2047
MT 2051

Subject References:
fringe benefits tax
living away from home allowances
food component

Legislative References:
FBTAA 30
FBTAA 31
FBTAA 136

TD 94/23W history
  Date: Version: Change:
  31 March 1994 Original ruling  
You are here 20 April 2016 Withdrawn  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).