Overtime Meal Allowance

A meal allowance claim can only be claimed if the taxpayer receives a meal allowance from the employer. Allowances must be included in the assessable income. If a meal allowance is incorporated into salary under a workplace agreement and the allowance forms part of salary, no deduction is allowable.

Expenses incurred for food or drink can be claimed without evidence if

  • An overtime meal allowance has been paid
  • It gives the employee an allowance to buy food or drink in connection with overtime
  • It is paid or payable under Commonwealth, State or Territory law, and
  • The total of the claim is considered reasonable by the Tax office.

The Tax Office accepts an overtime meal expenses claim of up to $27.70 for 2013/2014 year to be reasonable: TD 2013/16.

Kasker Associates website is to provide information of general interest to their clients. The content of this website does not constitute specific advice. Readers are encouraged to consult their tax adviser for advice on specific matters.