This final Taxation Determination was issued on 18 March 2009. It was not previously released in draft form. Its full title is "Fringe benefits tax: for the purposes of section 135C of the Fringe Benefits Tax Assessment Act 1986, what is the exemption threshold for the fringe benefits tax year commencing on 1 April 2009?"
The exemption threshold for the FBT year commencing 1 April 2009 is $7,063. This replaces the amount of $6,766 that applied in the previous year commencing 1 April 2008.
For a copy of TD 2009/9, go here