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On 24 June 2009, the ATO issued Taxation Determination TD 2009/15 (Income tax: what are the reasonable travel and overtime meal allowance expense amounts for 2009-10 income year?). It was not previously released in draft form. This Determination should be read together with Taxation Ruling TR 2004/6 which explains the substantiation exception and the way in which these expenses are able to be claimed.

For a copy of TD 2009/15, go here

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