The Australian Taxation Office (ATO) has published Taxation Ruling (TR) 2020/1 - Income tax: employees: deductions for work expenses under section 8-1 of the Income Tax Assessment Act 1997.

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Summary - what this Ruling is about

1. This Ruling sets out when an employee can deduct a work expense under section 8-1 of the Income Tax Assessment Act 1997. For the purposes of this Ruling, 'wor…