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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: what are the rates to be applied on a cents per kilometre basis for calculating the taxable value of a fringe benefit arising from the private use of a motor vehicle other than a car for the fringe benefits tax year commencing on 1 April 2009?"

The engine capacity and rate per kilometre, respectively, are 0-2,500cc, 44 cents; Over 2,500cc, 53 cents; and Motor cycles, 13 cents.

For a copy of TD 2009/7, go here.

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