Reasonable travel and meal allowance amounts

Taxation Determination TD 2012/17 sets out the amounts the Commissioner considers “reasonable” for the 2012–2013 income year in relation to various claims. These are as follows:

• for overtime meal allowance expenses, the amount is $27.10;
• for domestic travel allowance expenses, 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 (see TD 2012/17 for the amounts);
• for travel allowance expenses for employee truck drivers, the reasonable amount for food and drink is $89.60 per day (for salaries of $104,870 and below) and $97.75 per day (for salaries of $104,871 and above); and
• for overseas travel allowance expenses, reasonable amounts are also given (see TD 2012/17 for the amounts).

Source: Taxation Determination TD 2012/17, http://law.ato.gov.au/pdf/pbr/td2012-017.pdf