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Draft Taxation Ruling TR 2021/D1: Income tax and fringe benefits tax
The Tax Institute welcomes the opportunity to make a submission to the ATO in relation to the draft Taxation Ruling TR 2021/D1, Income tax and fringe benefits tax: employees: accommodation and food and drink expenses, travel allowances, and living-away-from-home allowances and the draft Practical Compliance Guideline PCG 2021/D1, Determining if allowances or benefits provided to an employee relate to travelling on work or living at a location.
This submission was developed in close consultation with The Tax Institute’s FBT & Employment Taxes Technical Committee in order to obtain a breadth of views on issues that impact our broader membership.
Submission prepared by:
The Tax Institute
Submitted to:
Kim Hall
Technical Leadership and Advice, Individuals and Intermediaries
Australian Taxation Office
For more information, contact:
Michelle Ma, ATI
Associate Tax Counsel, The Tax Institute
(02) 8223 0084
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Tagged
- Business taxation
- Employment taxes
- FBT