Public rulings 2009
"Cost price of the vehicle" - meaning of the term for fringe benefit tax purposes
Ruling Number: BR Pub 09/08
This ruling considers what is included in the "cost price" of a motor vehicle for fringe benefit tax purposes. It replaces public ruling BR Pub 03/06 published in Tax Information Bulletin Vol 15, No. 9 (September 2003).
Ruling applies from: 1 November 2008 for an indefinite period
BR Pub 09/08 - RTF format (272kb | 16 pages)
BR Pub 09/08 - PDF format (106kb | 16 pages)
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Other rulings this year
- BR Pub 09/01 - Payments made by parents of guardians or students to state schools - GST treatment
- BR Pub 09/02 - Federal Insurance Contributions Act (FICA) - fringe benefit tax (FBT) liability
- BR Pub 09/03 - Charitable organisations and fringe benefit tax
- BR Pub 09/04 and BR Pub 09/05 - Fishing quota - secondhand goods input tax credits / Coastal permits and certificates of compliance - secondhand goods input tax credits
- BR Pub 09/06 - Lease surrender payments received by a landlord - income tax treatment
- BR Pub 09/07 - Provision of benefits by third parties - fringe benefit tax consequences - section CX 2(2)
- BR Pub 09/09 and 09/10 - Deductibility of break fee paid by a landlord to exit early from a fixed interest rate loan / Deductibility of break fee paid by landlord to vary the interest rate of an existing fixed interest rate loan
Date published: 03 Dec 2009
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