Notice of Rulings 1 September 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 RULING Ruling number Subject Brief description CR 2021/58 Tennis Australia Limited – payments to tennis officials This Ruling sets out the income tax consequences of payments made by Tennis Australia Limited to tennis officials to officiate at non‑professional tennis events within Australia. This Ruling applies from 1 July 2020 to 30 June 2025. NOTICE OF ADDENDA Ruling number Subject Brief description TR 2020/1 Income tax: employees: deductions for work expenses under section 8-1 of the Income Tax Assessment Act 1997 This Ruling is being amended to omit references to draft Taxation Rulings that have now been finalised. This Addendum applies from 11 August 2021. TR 2021/1 Income tax: when are deductions allowed for employees' transport expenses? This Ruling is being amended to omit the reference to a draft Taxation Ruling and a draft Practical Compliance Guideline that have now been finalised. This Addendum applies from 11 August 2021.