Reasonable travel and overtime meal allowance expense amounts

Original Published Date: 

14/07/2014 - 10:45am

Status: 

  • Current

Tax Category: 

  • Payroll
  • Tax preparation

Resource Type: 

  • Statement of formula / rates and thresholds

Description: 

These Determinations set 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) 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.

Find out more:

  • TD 2016/13 Income tax: what are the reasonable travel and overtime meal allowance expense amounts for the 2016-17 income year?
  • TD 2015/14 Income tax: what are the reasonable travel and overtime meal allowance expense amounts for the 2015-16 income year?
  • TD 2014/19 Income tax: what are the reasonable travel and overtime meal allowance expense amounts for the 2014-15 income year?

See also:

All Versions

   No previous versions available.