Taxation Ruling

TR 2011/3A1 - Addendum

Fringe benefits tax: meaning of 'cost price' of a car, for the purpose of calculating the taxable value of car fringe benefits

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Addendum

This Addendum is a public ruling for the purposes of the Taxation Administration Act 1953. It amends Taxation Ruling TR 2011/3 to remove references to Miscellaneous Taxation Ruling MT 2021 which was withdrawn with effect from today.

TR 2011/3 is amended as follows:

1. Paragraph 5

Omit the paragraphs.

2. Paragraph 76

Before '18 ATR 158'; insert '(1987)'.

3. Related Rulings/Determinations

Omit 'MT 2021'.

4. Subject references

Omit the references.

5. Case references

Before '18 ATR 158'; insert '(1987)'.

This Addendum applies on and from 16 March 2016.

Commissioner of Taxation
16 March 2016

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References

ATO references:
NO 1-7P0CS1N