TR 2021/1A1 - Addendum
Income tax: when are deductions allowed for employees' transport expenses?
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 2021/1 to omit the references to a draft Taxation Ruling and a draft Practical Compliance Guideline that have now been finalised.
TR 2021/1 is amended as follows:
(a) Omit the words 'draft Taxation Ruling TR 2021/D1'; substitute 'Taxation Ruling TR 2021/4'.
(b) Omit the words 'draft Practical Compliance Guideline PCG 2021/D1'; substitute 'Practical Compliance Guideline PCG 2021/3'.
Commissioner of Taxation
1 September 2021
You are free to copy, adapt, modify, transmit and distribute this material as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).