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31 Mar 11 FBT: exemption threshold 2011-12 - TD 2011/2

On 30 March 2011, the ATO issued Taxation Determination TD 2011/2 entitled "Fringe benefits tax: for the purposes of s 135C of the Fringe Benefits Tax Assessment Act 1986 , what is the exemption threshold for the fringe benefits tax year commencing on 1 April 2011?"

 It was not previously released in draft form.

The exemption threshold for the FBT year commencing on 1 April 2011 is $7,391. This replaces the amount of $7,190 that applied in the previous year commencing 1 April 2010.

 


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