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


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You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).