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18 Aug 11 8 addenda issued

On 17 August 2011, the ATO issued the following 8 addenda:

  • TD 2005/37A1 - Addendum Income tax: does section 23AG of the Income Tax Assessment Act 1936 exempt foreign earnings derived by a member of the Australian Defence Force engaged in foreign service for a continuous period of at least 91 days as part of certain United Nations operations?
  • TD 93/125A1 - Addendum Income tax: is it necessary to do a stocktake at the end of the year?
  • TD 93/174A1 - Addendum Income tax: does the receipt of a travel allowance automatically entitle an employee to a deduction for travel expenses under subsection 51(1) of the Income Tax Assessment Act 1936?
  • TD 98/29A1 - Addendum Income tax: is a primary producer who receives compensation payments for having destroyed sheep under the Victorian Ovine Johne's Disease (OJD) control program eligible to make elections under Subdivision 385-E of the Income Tax Assessment Act 1997?
  • TR 1999/6A2 - Addendum Income tax and fringe benefits tax: flight rewards received under frequent flyer and other similar consumer loyalty programs 
  • TR 93/29A1 - Addendum Income tax : motor vehicle dealers : valuation of stock on hand : motor vehicles traded in 
  • TR 97/12A2 - Addendum Income tax and fringe benefits tax: work related expenses: deductibility of expenses on clothing, uniform and footwear
  • TR 97/15A1 - Addendum Income tax: conditional contracts: derivation of income; allowable deductions; trading stock on hand


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