Taxation Ruling

TR 2021/4A1 - Addendum

Income tax and fringe benefits tax: employees: accommodation and food and drink expenses, travel allowances, and living-away-from-home allowances

• Please note that the PDF version is the authorised version of this ruling.
  View the consolidated version for this notice.

Addendum

This Addendum is a public ruling for the purposes of the Taxation Administration Act 1953. It amends Taxation Ruling TR 2021/4 to update the references to Taxation Ruling TR 98/9 Income tax: deductibility of self-education expenses incurred by an employee or a person in business (now withdrawn).

TR 2021/4 is amended as follows:

1. Paragraph 4

(a) Omit 'TR 98/9 Income tax: deductibility of self-education expenses incurred by an employee or a person in business'; substitute 'TR 2024/3 Income tax: deductibility of self education expenses incurred by an individual'.

(b) Omit footnote 7.

2. Paragraph 89

In footnote 54, omit '63 to 70 of TR 98/9'; substitute '81 to 95 of TR 2024/3'.

This Addendum applies from 21 February 2024, being the date of issue of TR 2024/3.

Commissioner of Taxation
24 April 2024

© AUSTRALIAN TAXATION OFFICE FOR THE COMMONWEALTH OF AUSTRALIA

You are free to copy, adapt, modify, transmit and distribute this material as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).

References

ATO references:
NO 1-WK0H5MQ

Business Line:  IAI