TD 2020/8A1 - Addendum
Income tax and fringe benefits tax: treatment of allowances and benefits provided to Australian Government employees posted overseas
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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:
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