Taxation Ruling

TR 95/22A - Addendum

employee building workers - allowances, reimbursements, long service payments, redundancy trust payments and work-related deductions

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FOI status:

may be released

Addendum

Taxation Ruling TR 95/22 is ammended as follows:

1.

Paragraph 11

Omit the paragraph, substitute:

'11. This ruling applies to years commencing both before and after its date of issue. The only exception is our views on the tax treatment of deductions for expenses claimed in relation to award transport payments, which apply only to 1996-97 and later income years. The Ruling does not apply to taxpayers to the extent that it conflicts with the terms of a settlement of a dispute agreed to before the date of issue of the Ruling (see paragraphs 21 and 22 of Taxation Ruling TR 92/20).'

Commissioner of Taxation
8 July 1996

References

ATO references:
NO NAT94/7653-0 96/1464-8