Taxation Ruling

TR 2020/1A1 - Addendum

Income tax: employees: deductions for work expenses under section 8-1 of the Income Tax Assessment Act 1997

Addendum

This Addendum is a public ruling for the purposes of the Taxation Administration Act 1953. It amends Taxation Ruling TR 2020/1 to omit references to the draft Taxation Rulings that have now been finalised.

TR 2020/1 is amended as follows:

1. Paragraph 68

Omit:


Draft Taxation Ruling TR 2019/D7 Income tax: when are deductions allowed for employees' transport expenses?

Draft Taxation Ruling TR 2017/D6 Income tax and fringe benefits tax: when are deductions allowed for employees' travel expenses?

substitute:


Taxation Ruling TR 2021/1 Income tax: when are deductions allowed for employees' transport expenses?

Taxation Ruling TR 2021/4 Income tax and fringe benefits tax: employees:

·
accommodation and food and drink expenses
·
travel allowances, and
·
living-away-from-home allowances

This Addendum applies from 11 August 2021.

Commissioner of Taxation
1 September 2021

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References

ATO references:
NO 1-QRYAAZA

ISSN: 2205-6122

Business Line:  IAI