Taxation Ruling

TR 96/9W

Income tax and fringe benefits tax: entertainment by way of food and drink

• Please note that the PDF version is the authorised version of this withdrawal notice.
  This Ruling has been replaced by TR 97/17
  This document has changed over time. View its history.

FOI status:

The Tax Law Improvement Project is restructuring, renumbering and rewriting the income tax law in plain language. The Parliament is amending the income tax law progressively to reflect these aims. As new laws come into effect, Taxation Rulings about old laws are being brought into line with them.

NOTICE OF WITHDRAWAL

Taxation Ruling TR 96/9: Income Tax and fringe benefits tax: entertainment by way of food and drink, is withdrawn with effect from the date of Notice.

It is replaced by Taxation Ruling TR 97/17 which is issued today.

Commissioner of Taxation
30 July 1997

References

ATO references:
NO NAT 97/5088-6