Taxation Determination

TD 96/25W

Fringe benefits tax: for the purposes of Division 7 of the Fringe Benefits Tax Assessment Act 1986 (FBTAA), what amount represents a reasonable food component of a living-away-from-home allowance for expatriate employees for the fringe benefits tax year commencing 1 April 1996?

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FOI status:

Notice of Withdrawal

Taxation Determination TD 96/25 is withdrawn with effect from today.

1. TD 96/25 is being withdrawn as its date of effect has ceased.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
27 April 2016

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References

ATO references:
NO 1-7VLP0F8

Related Rulings/Determinations:

TD 93/41;
TD 94/23;
TD 95/55
MT 2040;
MT 2043;
MT 2045;
MT 2047;
MT 2051

Legislative References:
FBTAA Div 7;
FBTAA 136