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Notice of Rulings 3 March 2021

Authoritative Version
This instrument gives notice of public rulings Taxation Determination TD 2021/3 and TD 2021/4 and notice of withdrawals TD 2014/3, TD 2015/4, TD 2015/5, TD 2015/6, TD 2015/7, TD 2015/8 and TD 2015/11.
Administered by: Treasury
Registered 03 Mar 2021

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Notice of Rulings 3 March 2021


The Commissioner of Taxation, Chris Jordan, gives notice by notifiable instrument under subsection 358-5(4) of Schedule 1 to the Taxation Administration Act 1953 of the following public rulings, copies of which can be obtained from ato.gov.au/law

 

NOTICE OF RULINGS

Ruling number

Subject

Brief description

TD 2021/3

Fringe benefits tax:  reasonable amounts under section 31G of the Fringe Benefits Tax Assessment Act 1986 for food and drink expenses incurred by employees receiving a living‑away‑from‑home allowance fringe benefit for the fringe benefits tax year commencing on 1 April 2021

This Determination sets out the amounts the Commissioner considers reasonable, under section 31 G of the Fringe Benefits Tax Assessment Act 1986, for food and drink expenses incurred by employees receiving a living-away-from-home allowance fringe benefit for the fringe benefits tax year commencing on 1 April 2021.

This Determination applies from 1 April 2021 to 31 March 2022.

TD 2021/4

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 2021?

This Determination sets 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 2021.

This Determination applies from 1 April 2021 to 31 March 2022.

 

NOTICE OF WITHDRAWALS

Ruling number

Subject

Brief description

TD 2014/3

Fringe benefits tax:  for the purposes of section 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 2014?

This Determination is withdrawn with effect from 3 March 2021.

TD 2015/4

Fringe benefits tax:  for the purposes of section 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 2015?

This Determination is withdrawn with effect from 3 March 2021.

TD 2015/5

Fringe benefits tax:  for the purposes of section 135C of the Fringe Benefits Tax Assessment Act 1986, what is the exemption threshold for the fringe benefits tax year commencing on 1 April 2015?

This Determination is withdrawn with effect from 3 March 2021.

TD 2015/6

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 2015?

This Determination is withdrawn with effect from 3 March 2021.

TD 2015/7

Fringe benefits tax:  reasonable amounts under section 31G of the Fringe Benefits Tax Assessment Act 1986 for food and drink expenses incurred by employees receiving a living-away-from-home allowance fringe benefit for the fringe benefits tax year commencing on 1 April 2015

This Determination is withdrawn with effect from 3 March 2021.

TD 2015/8

Fringe benefits tax:  what is the benchmark interest rate to be used for the fringe benefits tax year commencing on 1 April 2015?

This Determination is withdrawn with effect from 3 March 2021.

TD 2015/11

Fringe benefits tax:  for the purposes of section 39A of the Fringe Benefits Tax Assessment Act 1986 what is the car parking threshold for the fringe benefits tax year commencing on 1 April 2015?

This Determination is withdrawn with effect from 3 March 2021.