Document ID: chunk:federal_register_of_legislation:F2021N00193:body:0
Version: federal_register_of_legislation:F2021N00193
Segment Type: other
Provision Reference: 
Character Range: 0–1407

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

NOTICE OF RULINGS
Ruling number      Subject                                                          Brief description
TR 2021/4          Income tax and fringe benefits tax:  employees:                  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.
                     • accommodation and food and drink expenses                    This Ruling applies both before and after its date of issue.
                     • travel allowances, and
                     • living-away-from-home allowances
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.