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  TAX - A to HEmployer IssuesAllowances - ReasonableOvertime Meals      Monday, 18 October 2021  
   

Overtime Meal Allowance


   
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For overtime meal expenses to be considered under the exception from substantiation, the meal allowance must be a bona fide meal allowance (see paragraph 87 of Taxation Ruling TR 2004/6) paid or payable under a law of the Commonwealth or of a State or Territory, or an award, order, determination or industrial agreement in force under such a law (section 900-60 of the Income Tax Assessment Act 1997 (ITAA 1997)).

Reasonable amount per meal

Source

2021/2022

$32.50

TD 2021/6

2020/2021

$31.95

TD 2020/5

2019/2020

$31.25

TD 2019/11

2018/2019

$30.60

TD 2018/11

2017/2018

$30.05

TD 2017/19

2016/2017

$29.40

TD 2016/13

2015/2016

$28.80

TD 2015/14

2014/2015

$28.20

TD 2014/19

2013/2014

$27.70

TD 2013/16

2012/2013

$27.10

TD 2012/17

2011/2012

$26.45

TD 2011/17

2010/2011

$25.80

TD 2010/19

2009/2010

$24.95

TD 2009/15

2008/2009

$23.60

TD2008/18

2007/2008

$22.60

TD2007/21

2006/2007

$21.90

TD2006/43

2005/2006

$21.10

TD2005/32

2004/2005

$20.55

TD2004/19

2003/2004

$19.75

TD2003/7

 


This page was last edited on 9 July 2021

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