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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 are the rates to be applied on a cents per kilometre basis for calculating the taxable value of a fringe benefit arising from the private use of a motor vehicle other than a car for the fringe benefits tax year commencing on 1 April 2010?"

The engine capacity and rate per kilometre, respectively, are 0-2,500cc, 45 cents; Over 2,500cc, 54 cents; and Motor cycles, 14 cents.

For a copy of TD 2010/5, go here

 


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