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This final Taxation Determination was issued on 24 March 2010. It was not previously released in draft form. Its full title is "Fringe benefits tax: what is the benchmark interest rate to be used for the fringe benefits tax year commencing on 1 April 2010?"

The benchmark interest rate for the FBT year commencing on 1 April 2010 is 6.65% per annum. This rate replaces the rate of 5.85% that has applied for the previous FBT year commencing on 1 April 2009.

The rate of 6.65 per cent is used to calculate the taxable value of:

  • a fringe benefit provided by way of a loan; and
  • a car fringe benefit where an employer chooses to value the benefit using the operating cost method.

For a copy of TD 2010/6, go here


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