Document ID: chunk:federal_register_of_legislation:F2023N00061:body:0:p1
Version: federal_register_of_legislation:F2023N00061
Segment Type: other
Provision Reference: 
Character Range: 0–4194

Notice of Rulings 29 March 2023
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, and under subsection 358-20(1) of Schedule 1 to the Taxation Administration Act 1953 of the withdrawal 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 2023/1          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 2023?           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 2023.
                                                                                                                                                                                                                                                                                                       This Determination applies from 1 April 2023 to 31 March 2024.
TD 2023/2          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 2023  This Determination sets out the amounts that the Commissioner considers reasonable, 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 2023.
                                                                                                                                                                                                                                                                                                       This Determination applies from 1 April 2023 to 31 March 2024.

NOTICE OF WITHDRAWALS
Ruling number          Subject                                                                                                                                                                                                                                                                            Brief description
TD 2017/2              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 2017?                                                                                 This Determination is withdrawn with effect from 30 March 2023.
TD 2017/3              Fringe benefits tax: what is the benchmark interest rate to be used for the fringe benefits tax year commencing on 1 April 2017?                                                                                                                                                   This Determination is withdrawn with effect from 30 March 2023.
TD 2017/4              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 2017?           This Determination is withdrawn with effect from 30 March 2023.
TD 2017/5              Fringe benefits tax: reasonable amounts under section 31G of the Fringe Benefits Tax Assessment Act 1986 for food