Fringe benefits tax: where a housing fringe benefit is provided in a 'remote area' location, to: (a) an employee who is related to the employer, or (b) an employee who is also a shareholder and/or director of the employer company, does the 50% reduction available under subsection 29(1) of the Fringe Benefits Tax Assessment Act 1986 , always apply ?

Taxation Determination TD 93/200, which issued on 21 September 1993, considers the provision of housing benefits in a remote area location for the purposes of subsection 29(1) of the Fringe Benefits Tax Assessment Act 1986 (FBTAA). Section 29 of the FBTAA was repealed by A New Tax System (Fringe Benefits) Act 2000 , effective from 1 April 2000.

As Taxation Determination TD 93/200 is no longer current, it is accordingly withdrawn. The Tax Office's publication Fringe benefits tax (FBT) - A guide for employers (NAT 1054) contains general information about this issue. A copy of this publication is available on the Tax Office's website: www.ato.gov.au.