PCG 2021/3 - Determining if allowances or benefits provided to an employee relate to travelling on work or living at a location - ATO compliance approach

What this Guideline is about 1. This Guideline outlines the ATO's compliance approach to determining if employees in certain circumstances are travelling on work or living at a location away from their normal residence (living at a location). This Guideline should be read in conjunction with Taxation Ruling TR 2021/4 Income tax and fringe benefits tax: employees: accommodation...