Taxation Determination

TD 2020/8A1 - Addendum

Income tax and fringe benefits tax: treatment of allowances and benefits provided to Australian Government employees posted overseas


This Addendum is a public ruling for the purposes of the Taxation Administration Act 1953. It amends Taxation Determination TD 2020/8 to correct a statement made in the summary table which sets out the taxation treatment for one of the allowances described within.

TD 2020/8 is amended as follows:

1. Paragraph 5

Omit the wording 'Yes - as reportable fringe benefit amount' in the third column of the table in the Location allowance row; substitute:

'Yes - as salary or wages and tax withheld'.

This Addendum applies to years of income commencing both before and after its date of issue.

Commissioner of Taxation
24 February 2021


ATO references:
NO 1-E6W82B0

ISSN: 2205-6122

Business Line:  IAI