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28 Jun 12 Reasonable travel and overtime meal allowance expense amounts for 2012-13 - TD 2012/17

On 27 June 2012, the ATO issued Taxation Determination TD 2012/17 entitled "Income tax: what are the reasonable travel and overtime meal allowance expense amounts for the 2012-13 income year?"

It was not previously released in draft form.

This Determination sets out the amounts that the Commissioner considers are reasonable ( reasonable amounts ) for the substantiation exception in Subdivision 900-B of ITAA 1997 for the 2012-13 income year in relation to claims made for:

  • 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;
  • domestic travel allowance expenses - accommodation, food and drink, and incidentals that are covered by the allowance;
  • travel allowance expenses for employee truck drivers - food, drink and incidentals that are covered by the allowance; and
  • overseas travel allowance expenses - food, drink and incidentals that are covered by the allowance.

 


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