Taxation Ruling

TR 2021/1A2 - Addendum

Income tax: when are deductions allowed for employee's 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 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TR 98/9 Income tax: deductibility of self-education expenses incurred by an employee or a person in business (now withdrawn).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 2021/1 is amended as follows:

1. Paragraph 5

In the second dot point, 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'.

2. Paragraph 42

In footnote 46, omit '63 to 70 of TR 98/9'; substitute '81 to 95 of TR 2024/3'.

3. Paragraph 43

In footnote 47, omit '63 to 70 of TR 89/9'; 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

ISSN: 2205-6122

Business Line:  IAI


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