Taxation Ruling

TR 2021/1A1 - Addendum

Income tax: when are deductions allowed for employees' transport expenses?

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Addendum

This Addendum is a public ruling for the purposes of the Taxation Administration Act 1953. It amends Taxation Ruling TR 2021/1 to omit the references to a draft Taxation Ruling and a draft Practical Compliance Guideline that have now been finalised.

TR 2021/1 is amended as follows:

1. Paragraph 4

(a) Omit the words 'draft Taxation Ruling TR 2021/D1'; substitute 'Taxation Ruling TR 2021/4'.

(b) Omit the words 'draft Practical Compliance Guideline PCG 2021/D1'; substitute 'Practical Compliance Guideline PCG 2021/3'.

This Addendum applies from 11 August 2021.

Commissioner of Taxation
1 September 2021

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References

ATO references:
NO 1-QS5M0MY

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