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 and usually 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.

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.