Taxation Ruling

TR 2021/1A1 - Addendum

Income tax: when are deductions allowed for employees' transport expenses?

Addendum

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:

1. Paragraph 4

(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'.

This Addendum applies from 11 August 2021.

Commissioner of Taxation
1 September 2021

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References

ATO references:
NO 1-QS5M0MY

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).