What has changed
The ATO has formally withdrawn Taxation Determination TD 2020/5, which set out the reasonable travel and overtime meal allowance expense amounts for the 2020-21 income year. The withdrawal takes effect from 23 July 2026.
Reason for the withdrawal
The stated reason is that the determination's period of effect has ended. TD 2020/5 covered the 2020-21 income year only, and that year is now long past. The ATO describes this as a housekeeping step, not a change to any current rules.
What the withdrawal does not change
TD 2020/5 remains legally binding on the ATO Commissioner for any matters that relate back to the 2020-21 income year. The determination can still be relied upon for tax issues or audits that concern that year.
Key actions
- If a tax audit, amendment, or dispute relating to travel or meal allowances from the 2020-21 income year is being dealt with, TD 2020/5 still applies to that period even though it has been withdrawn. The determination is accessible at ato.gov.au/law.
- For current-year reasonable allowance amounts, the ATO legal database at ato.gov.au/law is the source for the current year's travel and overtime meal allowance determination, as TD 2020/5 no longer covers present obligations.
This is a plain-English summary for information only, not legal or compliance advice. Always check the official source or consult a qualified professional.