Public rulings 2002
Subsidised transport provided by employers to employees - value for fringe benefit tax purposes
Ruling Number: BR Pub 02/01
This ruling is essentially the same as public ruling BR Pub 99/2. It discusses the FBT treatment of subsidised transport for employees.
Ruling applies from: Applies from 1 July 2002 to 1 July 2007.
BR Pub 02/01 - RTF format (112kb | 13 pages)
BR Pub 02/01 - PDF format (79kb | 13 pages)
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Other rulings this year
- BR Pub 02/02 - Disposition of real property for inadequate consideration where following a grant of a life estate the balance is transferred to another person - gift duty and income tax implications
- BR Pub 02/03 - Disposition of real property for inadequate consideration where following a grant of a lease the balance is transferred to another person - gift duty and income tax implications
- BR Pub 02/04 - Disposition of real property for inadequate consideration where following the transfer to another person a life estate is granted back - gift duty and income tax implications
- BR Pub 02/05 - Disposition of real property for inadequate consideration where following the transfer to another person a lease is granted back - gift duty and income tax implications
- BR Pub 02/06 - Disposition of real property for inadequate consideration where following the transfer to another person a licence is granted back - gift duty and income tax implications
- BR Pub 02/07 - Disposition of real property for inadequate consideration where the transferor purports to grant him or herself a licence to occupy and transfer the balance - gift duty and income tax implications
- BR Pub 02/08 - Disposition of real property for inadequate consideration where there is a "simultaneous" grant of a life estate and transfer of the balance to another person - gift duty and income tax implications
- BR Pub 02/09 - Disposition of real property for inadequate consideration where there is a "simultaneous" grant of a lease and transfer of the balance to another person - gift duty and income tax implications
- BR Pub 02/10 - Disposition of real property for inadequate consideration where there is a "simultaneous" grant of a licence and transfer of the balance to another person - gift duty and income tax implications
Date published: 05 Dec 2006
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