Original Published Date:
- Tax preparation
- Statement of formula / rates and thresholds
This Determination sets out the amounts that the Commissioner considers are reasonable (reasonable amounts) for the substantiation exception in Subdivision 900-B of the Income Tax Assessment Act 1997 (ITAA 1997) for the 2014-15 income year in relation to claims made for:
- (a) overtime meal allowance expenses - for food and drink in connection with overtime worked and where a meal allowance has been paid under an industrial instrument
- (b) domestic travel allowance expenses - accommodation, food and drink, and incidentals that are covered by the allowance
- (c) travel allowance expenses for employee truck drivers - food and drink that are covered by the allowance, and
- (d) overseas travel allowance expenses - food and drink and incidentals that are covered by the allowance.