The jailbreak of Apple TV 2G on iOS 4.3 is available now using the an application known as Seas0nPass, which has now been updated to support the newly-released iOS 4.3 for the Apple TV 2G.
Seas0nPass Benefits :
This jailbreak will provide several benefits, such as access to additional content providers as well as an unlocked file system, which can allow for more modifications in the future. This new version of Seas0nPass itself contains several improvements of its own, such as new subtitle options (such as size and color), support for folder cover art, among others.
Download Seas0nPass :