Business Services Industry
[948] Withdrawals - FBT: TD 29/199, TD 93/299, TD 94/98, TD/96/34.
Australasian Business Intelligence, June, 2005
Jun 14, 2005 (Weekly Tax Bulletin - ABIX via COMTEX)
On 1 June 2005, the Australian Taxation Office withdrew four determinations. They are: TD 92/199 on a fringe benefits tax (FBT) return; TD 93/299 on a re-imbursement within the meaning of the Fringe Benefits Tax Assessment Act 1986 and its relation to the definition of "salary or wages"; TD 94/98 on circumstances in which an employer be liable to FBT for benefits provided to volunteer workers; and TD/96/34 on the method of calculating car FBT where an employer buys a car free of sales tax.
Publication Date: 3 June 2005
AUSTRALIAN TAXATION OFFICE
By Kirk Wilson
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