XXX Hamster
3578
1
Final Fellatio popular tags
If a car is replaced during the year with a different model, except when the replacement is a temporary measure e. In such cases the new car fringe benefit value will be effective as from the date that the extra accessories were fitted. In the case of leased cars, second hand cars and company-owned cars purchased prior to 1st January for which the actual value cannot be readily determined, the value is determined according to the price list issued by the Commissioner of Inland Revenue. In all other cases any cash allowances are fully taxable under normal FSS rules. There will be no deduction from the fringe benefit value if the car is not available for use for less than 30 days. The annual fringe benefit value is: