Taxation Ruling
TR 2021/4A1 - Addendum
Income tax and fringe benefits tax: employees: accommodation and food and drink expenses, travel allowances, and living-away-from-home allowances
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Addendum
This Addendum is a public ruling for the purposes of the Taxation Administration Act 1953. It amends Taxation Ruling TR 2021/4 to update the references to Taxation Ruling TR 98/9 Income tax: deductibility of self-education expenses incurred by an employee or a person in business (now withdrawn).
TR 2021/4 is amended as follows:
(a) Omit 'TR 98/9 Income tax: deductibility of self-education expenses incurred by an employee or a person in business'; substitute 'TR 2024/3 Income tax: deductibility of self education expenses incurred by an individual'.
(b) Omit footnote 7.
In footnote 54, omit '63 to 70 of TR 98/9'; substitute '81 to 95 of TR 2024/3'.
This Addendum applies from 21 February 2024, being the date of issue of TR 2024/3.
Commissioner of Taxation
24 April 2024
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References
ATO references:
NO 1-WK0H5MQ