TR 2021/4 - Income tax and fringe benefits tax: employees: accommodation and food and drink expenses, travel allowances, and living-away-from-home allowances

What this Ruling is about 1. This Ruling explains:•when an employeecan deduct accommodation and food and drink expenses under section 8-1 of the Income Tax Assessment Act 1997 (ITAA 1997) when they are travelling on work, including where it is necessary to apportion•the fringe benefits tax (FBT) implications, including the application of the 'otherwise deductible rule', where an...