Notice of Ruling 4 January 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
TD 2020/8
Income tax and fringe benefits tax: treatment of allowances and benefits provided to Australian Government employees posted overseas
This Determination provides the tax treatment for certain payments or benefits made by Government Agencies to employees employed under the Public Service Act 1999 who are posted overseas.
This Determinaton applies to years of income commencing both before and after its date of issue.