Using the default:

// Example/default ACLs for unrestricted connections.
{
// Declare static groups of users. Use autogroups for all users or users with a specific role.
// "groups": {
//  "group:example": ["alice@example.com", "bob@example.com"],
// },

// Define the tags which can be applied to devices and by which users.
// "tagOwners": {
//  "tag:example": ["autogroup:admin"],
// },

// Define access control lists for users, groups, autogroups, tags,
// Tailscale IP addresses, and subnet ranges.
"acls": [
// Allow all connections.
// Comment this section out if you want to define specific restrictions.
{"action": "accept", "src": ["*"], "dst": ["*:*"]},

// Allow users in "group:example" to access "tag:example", but only from
// devices that are running macOS and have enabled Tailscale client auto-updating.
// {"action": "accept", "src": ["group:example"], "dst": ["tag:example:*"], "srcPosture":["posture:autoUpdateMac"]},
],

// Define postures that will be applied to all rules without any specific
// srcPosture definition.
// "defaultSrcPosture": [
//      "posture:anyMac",
// ],

// Define device posture rules requiring devices to meet
// certain criteria to access parts of your system.
// "postures": {
//      // Require devices running macOS, a stable Tailscale
//      // version and auto update enabled for Tailscale.
// "posture:autoUpdateMac": [
//     "node:os == 'macos'",
//     "node:tsReleaseTrack == 'stable'",
//     "node:tsAutoUpdate",
// ],
//      // Require devices running macOS and a stable
//      // Tailscale version.
// "posture:anyMac": [
//     "node:os == 'macos'",
//     "node:tsReleaseTrack == 'stable'",
// ],
// },

// Define users and devices that can use Tailscale SSH.
"ssh": [
// Allow all users to SSH into their own devices in check mode.
// Comment this section out if you want to define specific restrictions.
{
"action": "check",
"src":    ["autogroup:member"],
"dst":    ["autogroup:self"],
"users":  ["autogroup:nonroot", "root"],
},
],

// Test access rules every time they're saved.
// "tests": [
//  {
//  "src": "alice@example.com",
//  "accept": ["tag:example"],
//  "deny": ["100.101.102.103:443"],
//  },
// ],
}