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  • Meals, entertainment and functions

    Deductions for meals, snacks, overtime meals, entertainment and functions.

    Meals and snacks
    With limited exceptions relating to travel and overtime, the cost of food and drink is private and not deductible.

    Overtime meal expenses
    Deductions for meals you buy and eat while working overtime.

    Entertainment and functions
    You can't claim the cost of attending functions or participating in entertainment involving food, drink or recreation.

    Last modified: 26 Apr 2023QC 72176