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Notice of Rulings 1 September 2021

Authoritative Version
This instrument gives notice of public rulings Class Ruling CR 2021/58 and notice of addenda Taxation Rulings TR 2020/1 and TR 2021/1.
Administered by: Treasury
Registered 01 Sep 2021

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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.