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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: for the purposes of Division 7 of Part III of the Fringe Benefits Tax Assessment Act 1986, what amount represents a reasonable food component of a living-away-from-home allowance for expatriate employees for the fringe benefits tax year commencing 1 April 2009?" The Taxation Determination lists the amounts that are acceptable as a food component for the FBT year commencing 1 April 2009.

For a copy of TD 2009/6, go here.

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