Relocation – meals

Legislative reference: section 61DExternal Link of the FBTAA.

Where you provide meals to an employee (or family member) while they are staying in a hotel, motel, hostel or guesthouse, and that accommodation qualifies for the concession explained under Relocation – temporary accommodation, the taxable value of the meals is reduced to a maximum of $2 per meal (or $1 if the family member is under 12).

    Last modified: 25 Jan 2016QC 17819