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The Government announced in the 2012-13 Federal Budget that it would update the method of determining the taxable value of "airline transport fringe benefits" from stand-by value to market value. This reform will apply to airline transport fringe benefits provided on or after 7.30pm (AEST) on 8 May 2012.

Tax and Superannuation Laws Amendment (2013 Measures No 1) Bill 2013 and Explanatory Memorandum were tabled in Parliament on 13 February 2013.

The ATO has now published the administrative treatment that it will apply pending the enactment of the changes.


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