TR 2011/3 - Fringe benefits tax: meaning of 'cost price' of a car, for the purpose of calculating the taxable value of car fringe benefits

What this Ruling is about 1. This Ruling sets out the Commissioner's views on how the following arrangements may affect the amount of 'expenditure incurred by a person that is directly attributable to the acquisition or delivery of a car', for the purposes of sub-subparagraph (a)(ii)(A) of the definition of 'cost price' of a car...