Legislation

TAA 1953 s of trip - not deductible for the remainder of the trip 72 Relocation 79 Example 9 - employee relocated - accommodation and food and drink expenses not deductible 82 Example 10 - - employee relocated - accommodation and food and drink expenses not deductible 85 Incidental expenses 87 Apportionment 88 Example 11 - business and private travel - employee accompanied by spouse - apportionment of expenditure 90 Accommodation expenses - additional property expenses 95 Example 12 - travelling on work - additional property expenses deductible 103 Substantiation for deductions claimed for accommodation and food and drink expenses under section 8-1 109 Exceptions from substantiation - reasonable amounts 110 Reimbursements, direct payments and allowances by employer 113 Reimbursements and direct payments 116 Travel allowances and LAFHAs 120 Travel allowances 123 LAFHA 126 Difference between a travel allowance and a LAFHA 130 Example 13 - travel allowance paid to employee 134 Example 14 - LAFHA paid to employee 141 Date of effect 145 Ruling Relying on this Ruling This publication is a public ruling for the purposes

ATO documents that consider TAA 1953 s of trip - not deductible for the remainder of the trip 72 Relocation 79 Example 9 - employee relocated - accommodation and food and drink expenses not deductible 82 Example 10 - - employee relocated - accommodation and food and drink expenses not deductible 85 Incidental expenses 87 Apportionment 88 Example 11 - business and private travel - employee accompanied by spouse - apportionment of expenditure 90 Accommodation expenses - additional property expenses 95 Example 12 - travelling on work - additional property expenses deductible 103 Substantiation for deductions claimed for accommodation and food and drink expenses under section 8-1 109 Exceptions from substantiation - reasonable amounts 110 Reimbursements, direct payments and allowances by employer 113 Reimbursements and direct payments 116 Travel allowances and LAFHAs 120 Travel allowances 123 LAFHA 126 Difference between a travel allowance and a LAFHA 130 Example 13 - travel allowance paid to employee 134 Example 14 - LAFHA paid to employee 141 Date of effect 145 Ruling Relying on this Ruling This publication is a public ruling for the purposes