Notice of Rulings 11 August 2021 The Commissioner of Taxation, Chris Jordan, gives notice by notifiable instrument under subsection 358-5(4) of Schedule 1 to the Taxation Administration Act 1953 of the following public rulings, copies of which can be obtained from ato.gov.au/law NOTICE OF RULINGS Ruling number Subject Brief description TR 2021/4 Income tax and fringe benefits tax: employees: This Ruling explains when an employee can deduct travel‑related accommodation and food and drink expenses, the fringe benefits tax implication and the criteria for determining whether an allowance is a travel allowance or a living-away-from-home allowance benefit. • accommodation and food and drink expenses This Ruling applies both before and after its date of issue. • travel allowances, and • living-away-from-home allowances CR 2021/56 Aristocrat Leisure Limited – non‑executive director rights plan This Ruling sets out the income tax consequences for employees of Aristocrat Leisure Limited who participate in the Aristocrat Leisure Limited Non-Executive Director Rights Plan. This Ruling applies from 1 September 2021 to 30 September 2024.