Document ID: chunk:federal_register_of_legislation:F2021N00211:body:0
Version: federal_register_of_legislation:F2021N00211
Segment Type: other
Provision Reference: 
Character Range: 0–1794

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.