Taxation Determination

TD 2020/8A1 - Addendum

Income tax and fringe benefits tax: treatment of allowances and benefits provided to Australian Government employees posted overseas

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Addendum

This Addendum is a public ruling for the purposes of the Taxation Administration Act 1953. It amends Taxation Determination TD 2020/8 to correct a statement made in the summary table which sets out the taxation treatment for one of the allowances described within.

TD 2020/8 is amended as follows:

1. Paragraph 5

Omit the wording 'Yes - as reportable fringe benefit amount' in the third column of the table in the Location allowance row; substitute:

'Yes - as salary or wages and tax withheld'.

This Addendum applies to years of income commencing both before and after its date of issue.

Commissioner of Taxation
24 February 2021

References

ATO references:
NO 1-E6W82B0

Business Line:  IAI