Taxation Ruling TR 2021/4 Income tax and fringe benefits tax: employees: accommodation and food and drink expenses travel allowances, and living-away-from-home allowances

Contents Para What this Ruling is about 1 Ruling 5 Deductibility of accommodation and food and drink expenses – general principles 5 Living expenses – not deductible 14 Travelling on work – expenses deductible 16       Example 1 – no requirement to sleep away overnight – living expenses – food and drink expenses not deductible 22 […]
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Taxation Ruling TR 2021/2 Fringe benefits tax: car parking benefits

Table of Contents Paragraph What this Ruling is about 1 Background 2 Definitions 4 Ruling 5 When do you provide a car parking benefit? 6 Meaning of ‘in the vicinity of’ 10       Example 1 – work car park is not ‘in the vicinity of’ the employee’s primary place of employment 12 What is a commercial […]
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Practical Compliance Guideline PCG 2018/3 Exempt car benefits and exempt residual benefits: compliance approach to determining private use of vehicles

This Guideline applies to the 2019 and later FBT years. Our compliance approach for the 2018 FBT year is set out in PCG 2017/D14.There is a Compendium for this document: PCG 2018/3EC . Table of Contents Paragraph What this Guideline is about 1 Date of effect 5 Application 6 The ATO’s compliance approach 7 Example […]
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Taxation Ruling 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

What this Ruling is about 1. This Ruling sets out the Commissioner’s views on how the following arrangements may affect the amount of ‘expenditure incurred by a person that is directly attributable to the acquisition or delivery of a car’, for the purposes of sub-subparagraph (a)(ii)(A) of the definition of ‘cost price’ of a car […]
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Taxation Ruling TR 2007/12 Fringe benefits tax: minor benefits

What this Ruling is about 1. This Ruling sets out the Commissioner’s views on the application of the minor benefits exemption in section 58P of the Fringe Benefits Tax Assessment Act 1986 (FBTAA).[1] 2. In this Ruling all legislative references are references to the FBTAA unless otherwise indicated. 3. This Ruling clarifies that a minor […]
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Taxation Ruling TR 2001/10 Income tax: fringe benefits tax and superannuation guarantee: salary sacrifice arrangements

Please note that the PDF version is the authorised version of this ruling.This document has changed over time. View its history. FOI status: may be releasedFOI number: I 1023379 Contents Para What this Ruling is about 1 Legislative Framework 8 Terms used 19 Date of effect 24 Ruling 25 Explanations 39 Examples 123 Detailed contents […]
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Taxation Ruling TR 2000/4 Fringe benefits tax: meaning of ‘business premises’

What this Ruling is about Class of person/arrangement 1. This Ruling considers what constitutes ‘business premises’ for the purposes of the Fringe Benefits Tax Assessment Act 1986 (‘FBTAA’). The application of this concept is also explained, with particular emphasis on how it relates to the exemption granted in subsection 47(2) of the FBTAA for the […]
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Taxation Ruling TR 97/17 Income tax and fringe benefits tax: entertainment by way of food or drink

Please note that the PDF version is the authorised version of this ruling.This document has changed over time. View its history. FOI status: May be releasedFOI number: I 1017302 contents para What this Ruling is about 1 Class of person/arrangement 1 Ruling 5 Explanations 25 Part A: Entertainment table 25 Part B: Practical aspects and […]
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Miscellaneous Taxation Ruling MT 2027 Fringe benefits tax : private use of cars : home to work travel

PREAMBLE Section 7 of the Fringe Benefits Tax Assessment Act (the “Act”) sets out the circumstances in which the use of a car will be a taxable fringe benefit. The Act provides two alternative methods of valuing the benefit. It is common to both methods that private use of the car by employees (or their […]
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