Federal Register of Legislation - Australian Government

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Notice of Rulings 11 August 2021

Authoritative Version
This instrument gives notice of public rulings Taxation Ruling TR 2021/4 and Class Ruling CR 2021/56.
Administered by: Treasury
Registered 11 Aug 2021

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Notice of Rulings 11 August 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 2021/4

Income tax and fringe benefits tax:  employees:

•    accommodation and food and drink expenses

•    travel allowances, and

•    living-away-from-home allowances

This Ruling explains when an employee can deduct travel‑related accommodation and food and drink expenses, the fringe benefits tax implication and the criteria for determining whether an allowance is a travel allowance or a living-away-from-home allowance benefit.

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

CR 2021/56

Aristocrat Leisure Limited – non‑executive director rights plan

This Ruling sets out the income tax consequences for employees of Aristocrat Leisure Limited who participate in the Aristocrat Leisure Limited Non-Executive Director Rights Plan.

This Ruling applies from 1 September 2021 to 30 September 2024.