On 28 March 2012, the ATO issued Taxation Determination TD 2012/4 entitled "Fringe benefits tax: for the purposes of s 28 of the Fringe Benefits Tax Assessment Act 1986, what are the indexation factors for valuing non-remote housing for the fringe benefits tax year commencing on 1 April 2012?"
It was not previously released in draft form.
The indexation factors are as follows:
|New South Wales||1.060|
|Australian Capital Territory||1.056|