A T O home
Legal Database
Search   
for 
 
Access the database 
Browse database
Searches  
View last document
Quick access 
View legislation
View a document
PDF Email Cross Reference Material Previous/Next Section Contents Previous/Next Result
Printable version
Printable
version

Taxation Determination

TD 96/7W


Fringe benefits tax: is fringe benefits tax (FBT) payable on meals and accommodation provided to employees who work at remote construction sites, where the accommodation is not the usual place of residence of the employee?

Attention This document has changed over time. View its history.


Notice of Withdrawal

Taxation Determination TD 96/7 is withdrawn with effect from today.

1. This Determination examines the assessable nature of meals and accommodation provided to employees working at remote construction sites, specifically in relation to the FBTAA.

2. This Determination has been withdrawn as the view is now included in Draft Taxation Ruling TR 2017/D6 Income tax and fringe benefits tax: when are deductions allowed for employees' travel expenses? which issued on 28 June 2017. The draft ruling covers employees in all occupations.

3. This Determination relies heavily on the advice contained in MT 2030 and also references Taxation Determination TD 93/230 in examining the application of the 'otherwise deductible rule'. Both MT 2030 and TD 93/230 are also being withdrawn.

Commissioner of Taxation

12 July 2017

© AUSTRALIAN TAXATION OFFICE FOR THE COMMONWEALTH OF AUSTRALIA

You are free to copy, adapt, modify, transmit and distribute this material as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).

References

ATO references:
NO  1-ALQMR7P

ISSN: 2205-6211

Related Rulings/Determinations:
TD 93/230
MT 2030

Subject References:
accommodation
exempt fringe benefit
fringe benefits tax
meals
otherwise deductible
travelling

Legislative References:
FBTAA 47(5)
FBTAA 47(7)
FBTAA 52

TD 96/7 history   Top  
   Date   Version   Change 
   31 January 1996   Original ruling   
 You are here ®  12 July 2017   Withdrawn   


 


Top of page
More information on page