20/07/2015

Reasonable meal and travel allowances for 2015/16:
The ATO have released Taxation Determination TD 2015/14 setting out the amounts they consider to be reasonable for 2015/16 for:

  • overtime meal allowance expenses
  • domestic travel allowance expenses
  • travel allowance expenses for employee truck drivers, and
  • overseas travel allowance expenses.

Overtime meals

The reasonable amount for overtime meal allowance expenses is $28.80 for the 2015/16 income year.

Domestic travel

A domestic travel allowance expense claim is considered to be reasonable if the amount of the claim covered by the allowance received by an employee does not exceed the reasonable amount shown in the table in the determination. Different allowance amounts apply to employees at three separate salary levels (up to $115,450; $115,451 to $205,300; and $205,301 and above), office holders covered by the Remuneration Tribunal, federal members of parliament and employee truck drivers.


Employee truck drivers

For employee truck drivers who receive a travel allowance and who sleep away from home, the Commissioner considers an amount of $95.40 per day to be reasonable for meal expenses.

Overseas travel

Where an overseas travel allowance is received, the amount claimed for expenses incurred is considered to be reasonable if it does not exceed the relevant food and drink (meals) or incidentals component covered by an overseas travel allowance shown in the determination. The overseas amounts identify the meals component and incidentals component separately.

Taxation Determination 2015/14 can be found here: http://law.ato.gov.au/pdf/pbr/td2015-014.pdf