Fringe benefits tax: meaning of 'business premises'

Taxation Ruling TR 96/27 is withdrawn.

The Ruling is withdrawn as a consequence of the decision of the Federal Court of Australia in Esso Australia Ltd v. FC of T (98 ATC 4953; (1998) 40 ATR 76; 157 ALR 652). A new Ruling will be prepared, which will incorporate the Federal Court decision.