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.