Taxation Determination TD 93/6







This Determination, to the extent that it is capable of being a 'public ruling' in terms of Part IVAAA of the Taxation Administration Act 1953 , is a public ruling for the purposes of that Part. Taxation Ruling TR 92/1 explains when a Determination is a public ruling and how it is binding on the Commissioner. Unless otherwise stated, this Determination applies to years commencing both before and after its date of issue. However, this Determination does not apply to taxpayers to the extent that it conflicts with the terms of a settlement of a dispute agreed to before the date of issue of the Determination (see paragraphs 21 and 22 of Taxation Ruling TR 92/20). | 1. If it is a condition of the promotion arrangement between the manufacturer and the distributor that the benefit must be passed on to the distributor's employees, and the benefit is passed on: | 2. If the benefit is provided to the distributor who can choose to keep the benefit or to pass the benefit on to its employees, and: | Commissioner of Taxation 21/01/93 | Previously issued as Draft TD 92/D131


Legislative references: FBTAA 43(c); 44; ITAA 21A(2); 21A(3); 21A(5); 25(1): 51(1).
Case references: Fletcher and ors v F.C. of T. 91 ATC 4950 (1991) 22 ATR 613
Subject references: assessable income; external property fringe benefit; fringe benefits tax; non cash business benefit; otherwise deductible expenditure.