04 Jul 13 Reasonable travel and overtime meal allowance expense amounts for 2013-2014 – TD 2013/16
On 3 July 2013 the ATO released details of the reasonable travel and overtime meal allowance expense amounts for 2013-2014: TD 2013/16.
The determination sets out the amounts that the Commissioner considers are reasonable for the substantiation exception in Subdiv 900-B ITAA 1997 for the 2013-2014 income year in relation to claims made for:
(a) 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
(b) domestic travel allowance expenses – accommodation, food and drink, and incidentals that are covered by the allowance
(c) travel allowance expenses for employee truck drivers – food and drink that are covered by the allowance, and
(d) overseas travel allowance expenses – food and drink and incidentals that are covered by the allowance.