• Changes and updates

    The following tables detail any major changes and updates made to this chapter:

    April 2013

    Section Changes and updates

    20.4 Relocation exemptions

    Updated information about living-away-from-home exemptions to reflect new law.

    August 2013

    Section Changes and updates

    20.4 Relocation exemptions

    Updated table outlining information about transition rules for living-away-from-home exemptions

    20.5 Religious and non-profit organisation exemptions

    Updated to reflect ACNC registration and ATO endorsement requirements.

    Reference to TR 92/17 added.

    More information

    Updated to include reference to TR 92/17.

    October 2013

    Section Changes and updates

    20.2 Transport exemptions

    Addition of information regarding the changes to the residual exemption for public transport provided under a salary sacrifice arrangement

    20.8 Other exemptions

    Addition of information regarding substantially identical functions in relation to the provision of certain work-related items

      Last modified: 08 Jan 2014QC 17820