Legislation

TAA 1953 s What this Determination is about 1 Ruling 5 Where the payment or benefit is a living-away-from-home allowance 6 Where the payment or benefit is an expense payment fringe benefit 10 Where an allowance is assessable income and subject to PAYG withholding 11 Where the payment or benefit relates to cost of posting allowance 13 Date of effect 16 Appendix 1 - Explanation 17 Withholding payments 17 Fringe benefits 19 Reportable fringe benefits amount 23 Cost of living adjustment and child supplement 26 Education assistance 40 Health provisions 46 Regional leave fares 54 Location allowance and transfer allowance 57 Cost of posting allowance 65 Appendix 2 - Superannuation guarantee 74 Superannuation guarantee 74 Cost of living adjustment and child supplement 82 Education assistance, health provisions and regional leave fares 85 Location allowance and transfer allowance 86 Cost of posting allowance 88 Relying on this Ruling This publication (excluding appendixes) is a public ruling for the purposes

ATO documents that consider TAA 1953 s What this Determination is about 1 Ruling 5 Where the payment or benefit is a living-away-from-home allowance 6 Where the payment or benefit is an expense payment fringe benefit 10 Where an allowance is assessable income and subject to PAYG withholding 11 Where the payment or benefit relates to cost of posting allowance 13 Date of effect 16 Appendix 1 - Explanation 17 Withholding payments 17 Fringe benefits 19 Reportable fringe benefits amount 23 Cost of living adjustment and child supplement 26 Education assistance 40 Health provisions 46 Regional leave fares 54 Location allowance and transfer allowance 57 Cost of posting allowance 65 Appendix 2 - Superannuation guarantee 74 Superannuation guarantee 74 Cost of living adjustment and child supplement 82 Education assistance, health provisions and regional leave fares 85 Location allowance and transfer allowance 86 Cost of posting allowance 88 Relying on this Ruling This publication (excluding appendixes) is a public ruling for the purposes