Tax Rulings and Practical Compliance Guidelines Related to Employees have been issued:
February 18, 2021
The following Tax Rulings and Practical Compliance Guidelines have been issued:
- TR 2021/1 — Income tax: when are deductions allowed for employees’ transport expenses?
- TR 2021/D1 — Income tax and fringe benefits tax: employees: accommodation and food and drink expenses, travel allowances, and living-away-from-home allowances
- PCG 2021/D1 — Determining if allowances or benefits provided to an employee relate to travelling on work or living at a location – ATO compliance approach.