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.
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