ATO advice and guidance issue list

Following is a list of the ATO advice and guidance issuing in the week commencing 11 May 2026.

Note that this list is subject to change.

The documents will be available from 2:00 pm AEST on the scheduled date at ato.gov.au/law
 

Decision impact statement

Commissioner of Taxation v Shaw [2026] FCA 197
 

This Decision impact statement outlines the ATO's response to Commissioner of Taxation v Shaw [2026] FCA 197, which concerned whether the taxpayer, an employee long-haul truck driver, was entitled to a deduction under section 8-1 of the Income Tax Assessment Act 1997 (ITAA 1997) for work-related travel expenses claimed in respect of meals. The Federal Court held that the meal expenses claimed by the taxpayer were deductible under section 8-1 of the ITAA 1997 because they were incurred in gaining or producing his assessable income. The Federal Court considered whether the taxpayer was entitled to rely upon the exception from substantiation under section 900-50 of the ITAA 1997 and whether section 900-200 of the ITAA 1997 would have applied to relieve the taxpayer from the obligation to substantiate the meal expenses. The decision confirms that deductibility of expenses must first be established under section 8-1. Once deductibility is established, Division 900 of the ITAA 1997 may require certain specific substantiation requirements to be met.
 
Publication date 13 May 2026
 

Class Rulings

CR 2026/19 Apromore Holding Pty Ltd – employee share scheme – minimum holding period
 
Publication date 13 May 2026
 

CR 2026/20 Leo Lithium Limited – return of capital and special dividend
 
Publication date 13 May 2026

Product Rulings

PR 2026/3 Variable Universal Life Assurance Policy – Advantage International Life Bermuda Limited and Advantage Life Assurance I.I.
 
Publication date 13 May 2026
 

PR 2026/4 Elders Rural Services Australia Limited – Rural Products Prepayment Program
 
Publication date 13 May 2026

Withdrawals

TD 2020/3 Fringe benefits tax: what are the rates to be applied on a cents per kilometre basis for calculating the taxable value of a fringe benefit arising from the private use of a motor vehicle other than a car for the fringe benefits tax year commencing on 1 April 2020
 

TD 2020/3 is being withdrawn with effect from 14 May 2026 as it is no longer applicable.
 
Publication date 13 May 2026
 

TD 2020/4 Fringe benefits tax: reasonable amounts under section 31G of the Fringe Benefits Tax Assessment Act 1986 for food and drink expenses incurred by employees receiving a living-away-from-home allowance fringe benefit for the fringe benefits tax year commencing on 1 April 2020
 

TD 2020/4 is being withdrawn with effect from 14 May 2026 as it is no longer applicable.
 
Publication date 13 May 2026