Federal Register of Legislation - Australian Government

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Notice of Rulings 17 February 2021

Authoritative Version
This instrument gives notice of public rulings Taxation Ruling TR 2021/1 and Class Ruling CR 2021/14.
Administered by: Treasury
Registered 17 Feb 2021

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Notice of Rulings 17 February 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



Ruling number


Brief description

TR 2021/1

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

This Ruling provides guidance on when an employee can deduct transport expenses under section 8-1 of the Income Tax Assessment Act 1997. It explains that generally, transport expenses for travel between home and a regular place of work do not have the required connection to employment income and are not deductible. In contrast, transport expenses incurred when travelling between work locations are generally deductible provided neither location is the employee’s home.

This Ruling applies both before and after its date of issue.

CR 2021/14

Metgasco Ltd – return of capital by way of in specie distribution

This Ruling sets out the tax consequences of the return of capital paid on 29 December 2020 by Metgasco Ltd.

This Ruling applies from 1 July 2020 to 30 June 2021.