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 reasonable amount for overtime meal expenses in the 2023–24 income year is $35.65. The reasonable amounts are published each income year (See TD 2023/3).