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27 Mar 13 FBT Taxation Determinations - TDs 2013/5 - 2013/8

On 27 March 2013, the ATO issued the following 4 Taxation Determinations:

  • Taxation Determination TD 2013/5: FBT: for the purposes of s 28 of the FBTAA, what are the indexation factors for valuing non-remote housing for the FBT year commencing 1 April 2013?
  • Taxation Determination TD 2013/6: FBT: for the purposes of s 135C of the FBTAA, what is the exemption threshold for the FBT year commencing on 1 April 2013?
  • Taxation Determination TD 2013/7: FBT: 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 FBT year commencing on 1 April 2013?
  • Taxation Determination TD 2013/8: FBT: what is the benchmark interest rate to be used for the FBT year commencing on 1 April 2013?

They were not previously issued in draft form.

 


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