Notice of Rulings 1 September 2021
The Commissioner of Taxation, Chris Jordan, gives notice by notifiable instrument under subsection 358-5(4) of Schedule 1 to the Taxation Administration Act 1953 of the following public rulings, copies of which can be obtained from ato.gov.au/law
NOTICE OF RULING | ||
Ruling number | Subject | Brief description |
CR 2021/58 | Tennis Australia Limited – payments to tennis officials | This Ruling sets out the income tax consequences of payments made by Tennis Australia Limited to tennis officials to officiate at non‑professional tennis events within Australia. This Ruling applies from 1 July 2020 to 30 June 2025. |
NOTICE OF ADDENDA | ||
Ruling number | Subject | Brief description |
TR 2020/1 | Income tax: employees: deductions for work expenses under section 8-1 of the Income Tax Assessment Act 1997 | This Ruling is being amended to omit references to draft Taxation Rulings that have now been finalised. This Addendum applies from 11 August 2021. |
TR 2021/1 | Income tax: when are deductions allowed for employees' transport expenses? | This Ruling is being amended to omit the reference to a draft Taxation Ruling and a draft Practical Compliance Guideline that have now been finalised. This Addendum applies from 11 August 2021. |