Miscellaneous Taxation Ruling

MT 2031W

Fringe benefits tax: anticipation by employers of proposed amendments

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FOI status:

Notice of Withdrawal

Taxation Ruling MT 2031 is withdrawn with effect from today.

1. Taxation Ruling MT 2031, which issued on 1 October 1986, contains details of a Government announcement regarding certain proposed amendments to the Fringe Benefits Tax laws as contained in press release No. 90 issued by the Treasurer on 26 August 1986.

2. To the extent that the proposals were enacted, they are now covered in the Tax Office's publication Fringe benefits tax (FBT) - A guide for employers (NAT 1054). A copy of this publication is available on the Tax Office's website www.ato.gov.au .

Commissioner of Taxation
15 September 2004

References

ATO references:
NO 2003/11684