What you can claim
You can claim:
- overtime meal expenses, but only if you buy and eat the meal while you are performing overtime and you receive an overtime meal allowance under an industrial law, award or agreement
- the cost of meals you incur when you travel and stay away from your home overnight for the purpose of carrying out your employment duties.
What you can't claim
You can't claim a deduction for the cost of food, drink or snacks you consume during your normal working hours, even if you receive a meal allowance. These are private expenses.
Example: buying food at work
Scarlett works evenings at the candy bar in a movie theatre. She gets a long break, during which she buys dinner. She also buys some peanuts and water to snack on throughout her shift.
Scarlett can't claim a deduction for the cost of snacks or her evening meal. The cost of the food and drink she has bought is private and not connected to her employment activities.
End of exampleSimilarly, you can't claim the cost of a meal or snack you buy when you are going between different jobs.
Example: meals between jobs
Owen has 2 jobs, as a bank teller and a shop assistant at a liquor store. He finishes work at the bank at 5 pm and starts work at the liquor store at 6 pm. Before starting work at his second job, Owen buys an evening meal.
Owen can't claim a deduction for his evening meal. The cost of the food and drink is private and not connected to his employment activities.
End of example