4 December 2024

Income tax: what are the reasonable travel and overtime meal allowance expense amounts for the 2013-14 income year?
4 July 2013

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 2013-14 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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