Reasonable travel and overtime meal allowance expense amounts

Original Published Date
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 2017/19 Income tax: what are the reasonable travel and overtime meal allowance expense amounts for the 2017-18 income year?
  • 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:

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