Taxation Determination

TD 2021/3A1 - Addendum

Fringe benefits tax: reasonable amounts under section 31G of the Fringe Benefits Tax Assessment Act 1986 for food and drink expenses incurred by employees receiving a living-away-from-home allowance fringe benefit for the fringe benefits tax year commencing on 1 April 2021

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Addendum

This Addendum is a public ruling for the purposes of the Taxation Administration Act 1953. It amends Taxation Determination TD 2021/3 to update the list of countries contained in Table 2.

TD 2021/3 is amended as follows:

1. Paragraph 7

In Table 2 underneath 'Ecuador', insert new entry:

This Addendum applies from 1 April 2021.

Commissioner of Taxation
20 April 2022

References

ATO references:
NO 1-OD7F0SD

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