This Determination, released Wed 9.7.2014, sets out the amounts the Commissioner considers are reasonable for the 2014-15 income year in relation to claims made for:

  • overtime meal allowance expenses – the amount is $28.20;
  • domestic travel allowance expenses. The reasonable amounts are given for: (i) accommodation at daily rates (for domestic travel only); (ii) meals (showing breakfast, lunch and dinner); and (iii) deductible expenses incidental to travel;
  • travel allowance expenses for employee truck drivers eg for salaries of id=”mce_marker”12,610 and below, the reasonable amount for food and drink is $93.40 per day ($22.70 for breakfast; $25.95 for lunch; $44.75 for dinner); and
  • overseas travel allowance expenses.

[LTN 130, 9/7/14]