Taxation Determination
TD 2021/3A1 - Addendum
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 on 1 April 2021
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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 2021/3 to update the list of countries contained in Table 2.
TD 2021/3 is amended as follows:
In Table 2 underneath 'Ecuador', insert new entry:
| Egypt | 3 |
This Addendum applies from 1 April 2021.
Commissioner of Taxation
20 April 2022
References
ATO references:
NO 1-OD7F0SD
ISSN: 2205-6122
Business Line:
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