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On 9 July 2014, the ATO issued Taxation Determination TD 2014/19 entitled "Income tax: what are the reasonable travel and overtime meal allowance expense amounts for the 2014-15 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 Subdiv 900-B of ITAA 1997 for the 2014-15 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 and drink that are covered by the allowance, and
  • overseas travel allowance expenses - food and drink and incidentals that are covered by the allowance.

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