Taxation Determination

TD 2024/2ER - Erratum

Fringe benefits tax: reasonable amounts under section 31G of the Fringe Benefits Tax Assessment Act 1986 for food and drink expenses incurred by employees receiving a living-away-from-home allowance fringe benefit for the fringe benefits tax year commencing 1 April 2024

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Erratum

This Erratum is a public ruling for the purposes of the Taxation Administration Act 1953. It amends a typographical error in Taxation Determination TD 2024/2.

TD 2024/2 is corrected as follows:

1. Paragraph 5

Omit 'auyh7mounts'; substitute 'amounts'.

This Erratum applies from 27 March 2024.

Commissioner of Taxation
30 May 2024

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References

ATO references:
NO 1-12AYK67M

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