Reasonable travel and overtime meal allowance amounts for 2026-27
TD 2026/4 has been released by the ATO, which sets out the amounts that it considers reasonable for the 2026-27 income year in respect of the substantiation exception for overtime meal allowance expenses, domestic and overseas travel allowance expenses. For the 2026–27 income year, the reasonable amount is $40 for overtime meal expenses.
GST cross-border supplies
A draft GST ruling GSTR 2026/D1 has been released by the ATO, which explains when supplies of things other than real property or goods are made to Australian consumers, which means that they are treated as being connected with the indirect tax zone under section 9-25(5)(d) of the GST Act. The draft Ruling expands on existing guidance by addressing both the residency and consumer requirements. When it is finalised, it will replace GSTR 2017/1.
Private or public ancillary funds providing benefits
The ATO has issued TD 2026/3, which explains when a private or public ancillary fund is considered to be providing a benefit under the relevant guidelines. It clarifies what counts as providing a benefit, whether directly or indirectly, for compliance purposes.
Temporary absences from foreign service
The ATO has released draft TD 2012/8DC, confirming that only short, unexpected work-related absences from a foreign country can still count as part of continuous foreign service. This is relevant for claiming the foreign employment income exemption under section 23AG of the Income Tax Assessment Act 1936.