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  • Overtime meals

    You can claim a deduction for overtime meals without getting written evidence, if all the following apply, you:

    • get paid an overtime meal allowance under an industrial instrument (such as an award)
    • buy food and drink and consume it on overtime
    • only claim up to the reasonable allowance expenses amount.

    However, you can still only claim the amount you have actually spent.

    If you claim more than the reasonable allowance expense amount, you need to keep written evidence of all of your expenses on your food and drink. Not just written evidence for the excess amount.

    Overtime meal allowances

    Generally, you must include amounts received as overtime meal allowances as income on your tax return. If your award overtime meal allowance was not shown on your income statement or payment summary and was not more than the reasonable allowance amount for each meal, you don't have to include the amount on your tax return providing that you:

    • have fully spent the allowance
    • don't claim a deduction for overtime meal expenses.

    See also:

    Last modified: 15 Jun 2020QC 31960