Fringe benefits tax: what is the exemption threshold for the purposes of subsection 135C(3) of the Fringe Benefits Tax Assessment Act 1986 (FBTAA) for the fringe benefits tax (FBT) year commencing on 1 April 1999?

TD 1999/44 is being withdrawn as its date of effect has ceased. The Determination will continue to be legally binding on the Commissioner for the relevant period to which it relates.