COMMISSIONER OF TAXATION
The Commissioner of Taxation, Chris Jordan, gives notice of the following Rulings, copies of which can be obtained from Branches of the Australian Taxation Office or at http://law.ato.gov.au.
NOTICES OF ADDENDUM | ||
Ruling Number | Subject | Brief Description |
TD 94/16 | Fringe benefits tax: where an employee is provided with a car by the employer and the car is kept in safe storage (e.g. in a commercial garage) while the employee is travelling, under what circumstances is that car taken to be available for private use under section 7 of the Fringe Benefits Tax Assessment Act 1986? | The Addendum removes references to MT 2021 which is withdrawn with effect from 16 March 2016. The Addendum applies on and from 16 March 2016. |
TR 2011/3 | Fringe benefits tax: meaning of ‘cost price’ of a car, for the purpose of calculating the taxable value of car fringe benefits | The Addendum removes references to MT 2021 which is withdrawn with effect from 16 March 2016. The Addendum applies on and from 16 March 2016. |
NOTICE OF WITHDRAWAL | ||
Ruling Number | Subject | Brief Description |
MT 2021 | Fringe benefits tax: response to questions by major rural organisation | MT 2021 was issued on 25 August 1986 in response to a number of questions raised by primary industry concerning the practical application of fringe benefits tax. As the advice provided in MT 2021 has, over time, been incorporated into numerous public advice products including other public rulings; MT 2021 is no longer required and hence is withdrawn. The Ruling is withdrawn with effect from 16 March 2016. |