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Reasonable travel and meal allowance amounts

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Taxation Determination TD 2013/16 sets out the amounts the Commissioner considers are reasonable for the 2013–2014 income year in relation to the following claims:

  • Overtime meal allowance expenses– the reasonable amount is $27.70.

  • 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 – these are as follows:

- for salaries of $108,810 and below, the reasonable amount for food and drink is $91.60 per day ($22.30 for breakfast; $25.45 for lunch; $43.85 for dinner); and

- for salaries of $108,811 and above, the reasonable amount for food and drink is $99.95 per day ($24.90 for breakfast; $25.45 for lunch; $49.60 for dinner).

  • Overseas travel allowance expenses – the reasonable amounts for overseas travel expenses are shown in Appendix 1 to the Determination. Table 1 of Sch 1 sets out the cost group to which a country has been allocated. Table 2 of Sch 1 sets out the reasonable amount for meal expenses and incidental travel expenses for each cost group for specified employee salary ranges. If the employee travels to a country that is not shown in Table 1 of Sch 1 the employee can use the reasonable amount for Cost Group 1 in Table 2 for the relevant salary range.

Source: Taxation Determination TD 2013/16, http://law.ato.gov.au/pdf/pbr/td2013-016.pdf.

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