Reasonable travel and overtime meal allowance expense amounts for the 2014-15 income year

Version: 

2014-15

Original Published Date: 

14/07/2014 - 10:45am

Effective Date: 

01/07/2014 (All day)

Status: 

  • Current

Tax Category: 

  • Payroll
  • Tax preparation

Resource Type: 

  • Statement of formula / rates and thresholds

Description: 

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.

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