TR 2020/1A1 - Addendum
Income tax: employees: deductions for work expenses under section 8-1 of the Income Tax Assessment Act 1997
Please note that the PDF version is the authorised version of this ruling.View the consolidated version for this notice.
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:
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?
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
Commissioner of Taxation
1 September 2021
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