TD 2004/20 - Income tax: where the Commissioner makes or amends a fringe benefits tax assessment for a fringe benefits tax year, when does the taxpayer incur an outgoing for the purposes of section 8-1 of the Income Tax Assessment Act 1997 for the fringe benefits tax assessed?

The number, subject heading and paragraphs 1, 2, 5, 6 and 9 of this document are a 'public ruling' for the purposes of Part IVAAA of the Taxation Administration Act 1953 and are legally binding on the Commissioner. 1. A fringe benefits tax liability for a fringe benefits tax year, assessed under an assessment made by the...