Taxation Ruling

TR 2000/13

Income tax: reasonable allowances amounts for the 2000-2001 income year

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FOI status:

FOI number: I 1021435

Contents Para
What this Ruling is about
Ruling
Definitions
Date of effect
Previous Rulings
Explanations
Examples
Schedule 1
Detailed contents list

Preamble

The number, subject heading, Class of person/arrangement, Date of effect and Ruling parts of this document are a 'public ruling' for the purposes of Part IVAAA of the Taxation Administration Act 1953 and are legally binding on the Commissioner. The remainder of the document is administratively binding on the Commissioner. Taxation Rulings TR 92/1 and TR 97/16 together explain when a Ruling is a public ruling and how it is binding on the Commissioner.

What this Ruling is about

Class of person/arrangement

1. This ruling sets out the amounts that the Commissioner of Taxation considers are reasonable ('the reasonable amounts') for the 2000-2001 year of income in relation to claims made for:

(i)
overtime meal allowance expenses;
(ii)
domestic travel allowance expenses;
(iii)
travel allowance expenses for employee truck drivers; and
(iv)
overseas travel allowance expenses;

that are work-related losses or outgoings incurred and are covered by award overtime meal allowances, domestic travel allowances and overseas travel allowances.

2. Subdivision 900-B of the Income Tax Assessment Act 1997 ('ITAA 1997') provides that the substantiation requirement to obtain written evidence does not apply to claims by employee taxpayers for expenses covered by:

(i)
an overtime meal allowance paid under an industrial instrument; or
(ii)
a domestic travel allowance or overseas travel allowance, whether or not the allowance is paid under an industrial instrument;

if the amount of the claim for losses or outgoings incurred does not exceed the amount the Commissioner considers reasonable (see paragraphs 17 to 38). This Ruling discusses the exceptions from substantiation that are available for travel allowance and award overtime meal allowance expenses.

3. The Commissioner takes a number of factors into account in determining what is a reasonable amount for purposes of the exceptions from substantiation. These factors include but are not limited to, historical average increases in costs, surveys conducted by certain organisations, salary levels, occupational considerations and the circumstances under which the various allowances are paid. The domestic accommodation rates used in paragraphs 25 to 27 are based on the results of surveys conducted by Department of Employment Workplace Relations and Small Business (DEWRSB) which take into account the costs that are likely to be incurred at a range of commercial establishments at rates generally available to most business travellers.

4. The deductibility of losses and outgoings incurred is not discussed in detail in this Ruling. However, it remains a requirement of the law that, before the exception from substantiation can apply in respect to claims for the losses or outgoings incurred, the losses or outgoings must be deductible under some provision of the Act .

5. The exceptions from substantiation for claims for expenses covered by award overtime meal allowances and travel allowances apply to employees and other individuals covered by section 900-12 of the Act (as amended during the 1999-2000 year) applies.

6. This Ruling also has application to payers for determining whether or not amounts required to be withheld from payments of award overtime meal allowances or travel allowances, can be varied where special circumstances exist. That is, where it is reasonable to expect that:

·
expenses up to at least the amount of the allowance will be incurred by the payee;
·
the expenses will be incurred for the purpose for which the allowance is paid;
·
the expenses will be tax deductible to the payee; and
·
the amount and nature of the allowance is shown separately in the accounting records of the payer

(see Pay As You Go (PAYG) Bulletin No.1)

7. Some of the key terms used in this Ruling (and indicated by the use of bold italic text) are defined in paragraphS 39 to 43.

Ruling

Substantiation

8. The exceptions from substantiation for claims for expenses covered by award overtime meal allowances and travel allowances apply to employees and other individuals to whom section 900-12 of the ITAA 1997 (as amended during the 1999-2000 year) applies. This includes company directors and office holders.

9. Before considering the application of the substantiation provisions to a travel allowance expense or an award overtime meal allowance expense, it is a pre-requisite that the expense is deductible under another provision of the ITAA 1997 (subsection 900-15(1)).

10. An expense must actually be incurred before a claim can be made. A taxpayer cannot automatically claim a deduction just because they receive an allowance. If an expense is incurred partly for work purposes and partly for private purposes, only the work-related portion is an allowable deduction.

11. Under Subdivision 900-B of the ITAA 1997, a deduction is not allowable for a work expense, including a meal allowance expense or travel allowance expense, unless the expense qualifies as a deduction under a provision of this Act and written evidence of the expense has been obtained and retained by the employee taxpayer.

12. If a deduction is claimed for an expense covered by an allowance, the total allowance received must be shown as assessable income in the employee's tax return. If the amount incurred is less than the amount of the allowance received, the allowance must still be shown as assessable income and a deduction can be claimed for deductible expenses incurred. Paragraphs 51 to 57 in the Explanations part of this Ruling give further information.

Substantiation exception

13. The objective of the substantiation exception provisions in Subdivision 900-B of the ITAA 1997 is to relieve taxpayers covered by the exception from the requirement to substantiate claims for deductible expenses by using detailed calculations, records or receipts. If a claim covered by a travel allowance or award overtime meal allowance qualifies for exception from substantiation, it is not necessary to keep written evidence as required under Subdivision 900-E of the ITAA 1997.

14. A taxpayer can choose not to use the exception from substantiation. Each taxpayer can decide between maintaining fewer records and claiming the reasonable amount, which in some circumstances may be lower than the amount actually incurred, or keeping written evidence and claiming the full amount of deductible expenses incurred, which may be higher than the reasonable amount.

15. If a taxpayer relies on the exception from substantiation, they may still be required to show the basis for determining the amount of their claim and that the expense was actually incurred for work-related purposes. What is a reasonable basis for determining the amount of a claim that is subject to an exception from substantiation varies according to individual circumstances and the nature of the expense.

16. If necessary, it is acceptable for a reasonable estimate to be the basis for claims having regard to the taxpayer's occupation and the types of expenses that would be expected to be incurred. Paragraphs 58 to 78 in the Explanations part of this Ruling have further information.

Award overtime meal allowance expense exception

17. For overtime meal expenses to be considered under the exception from substantiation, the award overtime meal allowance must be paid to cover the cost of food or drink in connection with overtime worked. The overtime meal allowance must be paid or payable under a law of the Commonwealth or of a State or Territory, or an award, order, determination or industrial agreement in force under such a law (section 900-60 of the ITAA 1997).

Reasonable overtime meal allowance expense claims

18. Overtime meal allowance expense claims up to an amount of $17.90 per meal are considered to be reasonable for the 2000-2001 income year where the overtime meal allowance is paid under an industrial instrument. If a deduction claimed is more than the reasonable amount, the whole claim must be substantiated with written evidence , not just the excess over the reasonable amount.

Travel allowance expense exception

19. For domestic or overseas travel allowance expenses to be considered for exception from substantiation, the employee must be paid a bona fide travel allowance to cover specific travel. The allowance must be paid to cover work-related travel expenses incurred for travel away from the employee's ordinary residence, undertaken in the course of performing duties as an employee (subsection 900-30(3) of the ITAA 1997).

20. Further, the travel allowance must be paid or payable to cover expenses for accommodation or food or drink or expenses incidental to the travel. A travel allowance that is not paid or payable to cover specific work-related travel is not considered a travel allowance for the purposes of the exception from substantiation. The exception does not apply to accommodation expenses for overseas travel. Paragraphs 65 to 73 in the Explanations part of this Ruling have further information.

Reasonable domestic and overseas travel allowance expense claims

21. A domestic or overseas travel allowance expense claim is considered to be reasonable if the amount of the claim covered by the allowance received by an employee , does not exceed the relevant reasonable amount shown in this Ruling. Reasonable amounts are given for relevant salary levels, office holders covered by the Remuneration Tribunal including Federal Members of Parliament (see paragraphs 29 and 30) and for employee truck drivers (see paragraph 33).

22. The amounts set for domestic accommodation expenses shown in this Ruling, represent amounts that could reasonably be expected to be incurred at commercial establishments such as hotels, motels and serviced apartments. The relevant amounts for accommodation are only considered reasonable amounts to claim if the expense is incurred for accommodation at these types of establishments, generally at daily rates, subject to paragraph 30 (see also paragraphs 90 and 91).

Reasonable domestic travel allowance amounts

Daily travel allowance expense claims

23. Subject to paragraphs 21 and 22, a claim for travel expenses by an employee in receipt of a daily travel allowance (i.e., where an employee sleeps away from home) is considered reasonable if it does not exceed the relevant amounts for the 2000-2001 income year shown in this Ruling. If a deduction is claimed for more than the reasonable amount, the whole claim must be substantiated with written evidence , not just the excess over the reasonable amount.

24. Subsection 900-50(2) of the ITAA 1997 requires that, in determining what is reasonable, the Commissioner must consider what it would be reasonable for the employee to incur for the travel. In determining the reasonable amount to claim for meals, reference should be made to the period of the travel. That is, what meals (e.g., for breakfast, lunch and dinner) would it be reasonable for that employee to incur during the period from the commencement to the end of the travel, given the individual employment circumstances of the employee .

Reasonable daily travel allowance amounts

25. The reasonable daily travel allowance amounts, according to salary levels and destinations, for the 2000-2001 income year are as follows:

(i) Employee's annual salary is below $68,228
Place Accomm $ Food and drink $ Incidentals $ Total $
    B'fast 16.05 Lunch 17.90 Dinner 30.80    
Adelaide 105 64.75 13.25 183
Brisbane 113 64.75 13.25 191
Canberra 86 64.75 13.25 164
Darwin 105 64.75 13.25 183
Hobart 81 64.75 13.25 159
Melbourne 157 64.75 13.25 235
Perth 118 64.75 13.25 196
Sydney 140 64.75 13.25 218
High cost country centres see note (a) below 64.75 13.25 see note (a) below
Tier 2 country centres (see note (b) below)   Bfast 14.30 Lunch 16.40 Dinner 28.25    
  69 58.95 13.25 141.20
Other country centres 59 58.95 13.25 131.20
(ii)Employee's annual salary range of $68,228 to $122,136
Place Accomm $ Food and drink $ Incidentals $ Total $
    B'fast 17.40 Lunch 24.60 Dinner 34.55    
Adelaide 123 76.55 18.85 218.40
Brisbane 136 76.55 18.85 231.40
Canberra 109 76.55 18.85 204.40
Darwin 131 76.55 18.85 226.40
Hobart 99 76.55 18.85 194.40
Melbourne 173 76.55 18.85 268.40
Perth 130 76.55 18.85 225.40
Sydney 164 76.55 18.85 259.40
High cost country centres see note (a) below 76.55 18.85 see note (a) below
Tier 2 country centres (see note (b) below)   Bfast 16.05 Lunch 16.40 Dinner 31.90    
  83 64.35 18.85 166.20
Other country centres 71 64.35 18.85 154.20

Notes:

(a)
Accommodation expenses for high cost country centres are listed in paragraph 26 of this Ruling.
(b)
Tier 2 country centres are listed in paragraph 27 of this Ruling.

26. High cost country centres - accommodation expenses:

Country centre $ Country centre $
Alice Springs (NT) 76 Katherine (NT) 78
Ballarat (VIC) 80 Kununurra (WA) 100
Broken Hill (NSW) 80 Launceston (Tas) 86
Broome (WA) 141 Maria (SA) 74
Burnie (Tas) 81 Newcastle (NSW) 80
Cairns (Qld) 88 Newman (WA) 104
Christmas Island 97 Nhulunbuy (SA) 117
Cocos (Keeling) Islands 121 Norfolk Island 121
Dampier (WA) 75 Paraburdoo (WA) 82
Derby (WA) 85 Pt Hedland (WA) 102
Devonport (Tas) 80 Roebourne (WA) 75
Exmouth (WA) 110 Thursday Island 126
Gold Coast (Qld) 102 Tom Price (WA) 82
Geelong (Vic) 75 Wagga Wagga (NSW) 75
Halls Creek (WA) 86 Weipa (Qld) 86
Horn Island 97 Wilpena (SA) 86
Jabiru (NT) 161 Wollongong (NSW) 100
Kalgoorlie (WA) 82 Wyndham (WA) 100
Karratha (WA) 125 Yulara (NT) 277

27. Tier 2 country centres:

Tier 2 country centres: Country centre Country centre
Albany (WA) Geraldton (WA)
Bathurst (NSW) Gosford (NSW)
Bendigo (Vic) Griffith (NSW)
Bright (Vic) Leeton (NSW)
Bunbury (WA) Northam (WA)
Carnarvon (WA) Orange (NSW)
Castlemaine (VIC) Port Lincoln (SA)

Employees with annual salaries above $122,136

28. For employees with annual salaries above $122,136 the following amounts are considered reasonable for the relevant components covered by a daily domestic travel allowance for the 2000-2001 income year:

Salaries above $122,136
Place Accomm Food and drink Incidentals Total

Sydney
Melbourne
Brisbane
Perth

$280

$76.55
Bfast $17.40
Lunch $24.60
Dinner $34.55

$18.85 $375.40

Adelaide
Darwin
Hobart
Canberra

210

$76.55
Bfast $17.40
Lunch $24.60
Dinner $34.55

$18.85 $305.40
Other than Capital City $110 or the relevant amount at paragraph 26 if higher

$64.35
Bfast $16.05
Lunch $16.40
Dinner $31.90

$18.85 $193.20

Office holders covered by the Remuneration Tribunal

29. Daily domestic travel allowance expense claims made by office holders covered by the Remuneration Tribunal are considered to be reasonable if they do not exceed the rate of allowances set by the Remuneration Tribunal for that office holder (see also paragraphs 86 to 89).

30. The travel allowances paid to Federal Members of Parliament and Federal Parliamentary Secretaries, under the arrangements that commenced on 14 April 1998, are considered reasonable amounts for the recipients of those allowances to claim for the purposes of the exception from substantiation in section 900-50 of the ITAA 1997. This includes the Capital City and Canberra travel allowances rates for domestic travel, having regard to the circumstances under which those allowances are paid (see paragraphs 90 and 91).

Part-day travel allowance amounts

31. Australian Public Service (APS) employees receive an allowance for travel that necessitates their being absent from their normal workplace and away from their region, on official business, for not less than 10 hours, but which does not require an overnight absence ('Part-day travel allowance').

32. The APS Part-day travel allowance is not paid for travel away from the taxpayer's ordinary residence, i.e., the travel does not involve sleeping away from home . This allowance is, therefore, not a travel allowance for the purposes of the exception from substantiation in section 900-50 of the ITAA 1997. Part-day travel allowances received by members of the APS, and similar allowances received by other taxpayers, should be shown as assessable income in the employees' tax returns. Any claim for work-related expenses incurred for travel that does not involve sleeping away from home is subject to the normal substantiation requirements.

Reasonable travel allowance expense claims for employee truck drivers who receive a travel allowance

33. Amounts claimed up to the food and drink component only of the reasonable domestic daily travel allowance amounts for 'other country centres' (see paragraph 25) are considered to be reasonable for meal expenses of employee truck drivers who have received a travel allowance and who are required to sleep away from home . For the 2000-2001 income year, the relevant amounts are:

Salary range Food and drink
Below $68,228

Bfast Lunch Dinner
14.30 16.40 28.25
$58.95 per day

$68,228 and above

Bfast Lunch Dinner
16.05 16.40 31.90
$64.35 per day

(for further information on truck drivers see the Explanations part at paragraphs 91 to 100 and Taxation Ruling TR 95/18).

Reasonable overseas travel allowance expense claims

34. The exception from substantiation, in relation to claims for work-related expenses covered by an overseas travel allowance, applies only to expenses for food or drink or incidentals, not for accommodation. Where an overseas travel allowance is received, the amount claimed for work-related expenses incurred is considered reasonable if it does not exceed the relevant food or drink or incidentals component for overseas travel allowance shown in this Ruling (see paragraphs 101 to 107 below). If a deduction is claimed for more than the reasonable amount, the whole claim must be substantiated, not just the excess over the reasonable amount.

35. The overseas amounts shown in this Ruling identify the meals component and the incidentals component separately, and the amounts for each country are shown in Schedule 1 of this Ruling. The relevant reasonable amounts covered by an overseas travel allowance are shown in Schedule 1 according to the salary ranges of the following three levels of employees :

Column 1-
Applicable to employees whose salary exceeds $122,136 per annum;
Column 2-
Applicable to employees whose salary is in the range $68,228 per annum to $122,136 per annum;
Column 3-
Applicable to employees whose salary is less than $68,228 per annum.

36. If an employee travels to a location for which the reasonable amount covered by an overseas travel allowance shown in this Ruling does not include a component for food and drink (meals), a reasonable amount for meals may be added to the relevant incidentals component.

37. For the purposes of paragraph 36, the reasonable amounts for meals for overseas travel are as follows:

·
Salary in excess of $122,136 per annum - $76.55 per day;
·
Salary in range $68,228 to $122,136 per annum - $76.55 per day;
·
Salary less than $68,228 per annum - $64.75 per day.

38. The requirement to add a reasonable meals component only applies if the employee travels to 'other countries' (i.e., a location not specifically described in Schedule 1). Examples of calculating the reasonable daily overseas meals and incidentals component are in the Examples part at paragraphs 105 and 107.

Definitions

Employee

39. The term 'employee' as it is used in this ruling, describes those individuals to whom section 900-12 of the ITAA 1997 (as amended during the 1999-2000 year) applies. These individuals include a common law employee , a director of a company and an office holder, but do not include labour hire workers as described in section 12-60 of the Tax Administration Act 1953.

Sleep away from home

40. We consider the term 'travel away from the employee's ordinary residence' means, for most employees , that the travel involves an overnight stay; that is, the acquisition of accommodation or the occasion of an outgoing on accommodation, e.g., sleeps in a motel/hotel or, for a truck driver, sleeps in their truck. Some employees may work at night and sleep during the day; therefore, the plain English term ' sleep away from home' is used in this Ruling.

Travel record

41. A travel record is a record of activities undertaken during the travel (Subdivision 900-F of the ITAA 1997). It is not a record of expenses incurred during the travel. A travel record can be a diary or similar document, which specifies the activities as required in section 900-150 of the ITAA 1997. The purpose of travel records is to show which activities were undertaken in the course of producing assessable income, so that expenses or portions of those expenses can be attributed to those income-earning activities.

The Act or this Act

42. Any reference in this Ruling to the Act or this Act refers to the ITAA 1936 and/or the ITAA 1997, as appropriate.

Written evidence

43. The term written evidence when used in this ruling refers to documentation and records described in Subdivision 900-E of the ITAA 1997.

Date of effect

44. This ruling applies to deductions claimed for work-related losses and outgoings incurred during the 2000-2001 income year, which are covered by a travel allowance or award overtime meal allowance.

Previous Rulings

45. This Ruling updates the Reasonable Allowances Amounts previously advised in Taxation Rulings TR 1999/7, TR 98/10, TR 97/14, TR 96/21, and TR 95/26.

What has changed?

46. The term 'employee' for purposes of this ruling covers only certain recipients of payments under the new PAYG provisions (see section 900-12 of the ITAA 1997 (as amended during the 1999-2000 year). The former Pay As You Earn legislation was replaced by the new Pay As You Go (PAYG) provisions and consequential amendments where made to the substantiation provisions.

47. The reasonable amounts for domestic accommodation expenses contained in paragraph 25 are based on the results of surveys conducted by DEWRSB. The accommodation rates used in paragraph 25(i) are the greater of the rates generally available to business taxpayers and the discounted rate available to members of the Australian Public Service.

48. The reasonable amounts for certain domestic accommodation, meals and incidental expenses contained in this ruling, include Goods and Services Tax as appropriate. They include an increase in costs of 7.4%, based on Treasury estimates, and the removal of bed taxes where appropriate. The rates given in this ruling will apply for the whole financial year.

49. The reasonable amounts contained in this ruling for Sydney will continue to apply during the period when the Olympic Games are held, for accommodation expenses incurred at commercial establishments such as hotels, motels and serviced apartments, and meal expenses incurred at cafes, restaurants and the like. Taxpayers can choose to keep written evidence for deductible travel expenses incurred in Sydney during the period that the Olympic Games are held or limit their claim to the amount published in this ruling.

50. The methodology used in this annual ruling is expected to be reviewed and this may result in changes for future annual rulings.

Explanations

Claiming a deduction

51. Where there is an exception from substantiation, it remains a requirement of the law that the relevant expenditure covered by the award overtime meal allowance or travel allowance qualifies as a deduction under another provision of this Act (subsection 900-15(1) of the ITAA 1997). That is, an award overtime meal allowance or travel allowance expense must satisfy the requirements of Division 8 of the ITAA 1997 before a claim for a deduction can be made.

52. In the case of a domestic or overseas travel allowance, this can generally be satisfied by reference to the employer's arrangements for payment of allowances. The circumstances under which the employer pays the allowance should be considered, e.g., is the allowance paid only in circumstances involving deductible travel? If the allowance is paid in circumstances involving deductible and non-deductible travel, appropriate adjustments should be made.

53. The receipt of a travel allowance or an award overtime meal allowance does not automatically entitle an employee to a deduction, nor does the amount of an allowance received determine if the claim is reasonable. Only the actual amount incurred on work-related travel expenses or award overtime meal allowance expenses can be claimed as a deduction.

54. Award overtime meal allowances or travel allowances paid in deductible circumstances that are equal to or less than the reasonable allowances amount, are not always shown on an employee's payment summary. This can occur if the employer is reasonably satisfied that the employee will incur deductible expenses at least equal to the amount of the allowance paid, and that the expenses will be incurred for the purpose for which the allowance was paid (see paragraph 6).

55. If, in the circumstances described in paragraph 54, the employee has incurred deductible expenses at least equal to the amount of the allowance received, the employee does not need to claim a deduction for the expenses. If a deduction is not claimed, the allowance does not need to be shown as assessable income in the employee's tax return.

56. If a deduction is claimed for a travel allowance expense or award overtime meal allowance expense, the total allowance received must be shown as assessable income in the employee's tax return. This is required even if the amount of the allowance has not been shown on the employee's group certificate.

57. If an employee does not incur deductible expenses at least equal to the amount of award overtime meal allowance or travel allowance received, the whole amount of the allowance should be shown as assessable income in their tax return. This is required even if the allowance is not shown on the employee's payment summary. The employee can then claim a deduction for the amount of deductible expenses actually incurred, subject to the substantiation provisions. The exception from substantiation may apply, depending on the amount of the claim.

The requirement to substantiate expenses

58. Under Subdivision 900-B of the ITAA 1997, a deduction is not allowable for a work expense, including a meal allowance expense or travel allowance expense, unless the expense qualifies as a deduction under a provision of this Act and written evidence of the expense has been obtained and retained by the employee taxpayer.

59. Broadly speaking, written evidence is a receipt, invoice or similar document that sets out the particulars outlined in Subdivision 900-E of the ITAA 1997. Where overseas or domestic travel involves being away for 6 or more nights in a row, a travel record must also be kept in accordance with Subdivision 900-F of the ITAA 1997. The Commissioner considers that a travel diary is an appropriate travel record for this purpose.

Substantiation exception

60. There are exceptions where written evidence or a travel record is not required. These exceptions apply to claims for expenses covered by a travel allowance or by an award overtime meal allowance and which are considered by the Commissioner to be reasonable. The travel allowance and award overtime meal allowance must satisfy the definitions in the substantiation provisions. An amount for travel expenses or overtime meal expenses that has been folded-in as part of normal salary/wages, e.g., under a workplace agreement, is not considered to be an allowance. If an allowance has been folded-in as part of normal salary/wages the exception from substantiation contained in this ruling does not apply. The necessary written evidence must be kept to support claims for deductible expenses incurred.

61. These exceptions do not apply to accommodation expenses for overseas travel. The exception also does not apply to travel records for overseas travel where the travel involves being away for 6 or more nights in a row, even if an overseas travel allowance is paid (see paragraphs 101 and 100; also see paragraph 103 re members of international flight crews).

62. If the travel allowance expense or award overtime meal allowance expense claimed qualifies for exception from substantiation, it is not necessary to keep written evidence as required under Subdivision 900-E of the ITAA 1997. The objective is to relieve taxpayers, who are covered by the exception from substantiation, of the requirement to determine claims from detailed calculations based on records or receipts.

63. However, a taxpayer may still be required to show the basis for determining the amount of their claim and that the expense was actually incurred for work-related purposes. What is a reasonable basis for determining the amount of a claim that is subject to an exception from substantiation, varies according to individual circumstances and the nature of the expense. If necessary, it is acceptable for a reasonable estimate to be the basis for claims having regard to the taxpayer's occupation and the types of expenses that would be expected to be incurred. This is a significantly lesser requirement than the need to keep written evidence .

64. A taxpayer can choose not to use the exception from substantiation. Each taxpayer can decide between maintaining fewer records and claiming the reasonable amount, which in some circumstances may be lower than the amount actually incurred, or keeping written evidence and claiming the full amount of deductible expenses incurred, which may be higher than the reasonable amount.

65. The following table is a summary of the substantiation requirements for claims for work-related travel allowance expenses where the taxpayer is required to sleep away from home when travelling on work.

  Domestic Travel Overseas Travel
Travel allowance received and : Written Evidence Travel Diary Written Evidence Travel Diary
the amount claimed does not exceed the reasonable allowance amount  
- travel less than 6 nights in a row No No No* No
- travel 6 or more nights in a row No No No* Yes**
the amount claimed exceeds the reasonable allowance amount  
- travel less than 6 nights in a row Yes - for the whole claim No Yes No
- travel 6 or more nights in a row Yes - for the whole claim Yes Yes Yes**

·
Regardless of the length of the trip, written evidence is required for overseas accommodation expenses - but not for food, drink and incidentals (see paragraph 101).
·
* Members of international air crews do not need to keep a travel diary ( travel record ) if they limit their claim to the amount of the allowance received (see paragraph 103).

Exception for travel allowance expenses

Must sleep away from home

66. For domestic or overseas travel allowance expenses to be considered for exception from substantiation, the relevant allowance must qualify as a travel allowance. The allowance must be paid to cover work-related travel expenses incurred or to be incurred for travel away from the employee's ordinary residence, undertaken in the course of performing duties as an employee (subsection 900-30(3) of the ITAA 1997). The Commissioner takes the view that the term 'travel away from the employee's ordinary residence' means that the employee must sleep away from their home.

Must cover cost of accommodation, food or drink, or incidentals

67. The travel allowance must be paid to cover the cost of accommodation (domestic travel only) or food or drink or expenses incidental to the travel (paragraph 900-30(3)(b) of the ITAA 1997).

Must cover specific journeys

68. The travel allowance must also be paid for specific journeys undertaken or to be undertaken for work-related travel. A travel allowance that is not paid to cover relevant expenses for specific journeys undertaken or to be undertaken for work-related travel, is not a travel allowance for the purposes of the exception from substantiation.

69. Examples of expenses relating to allowances that would not qualify for the exception from substantiation because they are not travel allowances paid to cover deductible expenses for specific journeys are:

(a)
where a fixed annual travel allowance amount of, say, $2,000 a year is paid, regardless of how often or even whether travel is actually undertaken; or
(b)
where a travel allowance is paid at a certain rate per hour for hours worked, even if deductible work-related travel is not undertaken.

70. However, a fixed annual entitlement for travel expenses may be a travel allowance where the allowance is based on a specified number of overnight stays and there is a requirement for recipients to repay that part of the entitlement referrable to trips not undertaken.

Must be a bona fide amount

71. For the substantiation exception to apply, the allowance must be a bona fide travel allowance. That is, the amount paid must be an amount that could reasonably be expected to cover accommodation, or meals or expenses incidental to the travel.

72. A token amount of allowance, e.g., $5 a day to cover meals for travel that involves sleeping away from home , would not be considered a payment that is expected to cover the purchase of three meals when travelling for work. The payment would not be considered a travel allowance for the purposes of the exception from substantiation.

73. What is a bona fide amount to cover accommodation or meals or expenses incidental to the travel depends on the facts of each case, including the arrangements for payment of the allowance.

Reasonable amount for meals

74. Subsection 900-50(2) of the ITAA 1997 requires that, in determining what is reasonable, the Commissioner must take into account the total losses or outgoings that it would be reasonable to incur for accommodation, food or drink, or expenses incidental to the travel. In determining the reasonable amount of a claim for meals, reference should be made to the period of the travel. That is, what expenses on meals (e.g., breakfast, lunch, dinner) it is reasonable to incur from the time the travel commences to the end of the travel period, given the individual employment circumstances of that taxpayer.

75. Example : Janet travels from her normal work place in Sydney to attend a meeting in Canberra. She leaves Sydney at 5.00 pm on Monday and stays 1 night in Canberra, returning to Sydney at 4.30 pm on the Tuesday. It is reasonable to expect Janet to incur the following meal expenses while travelling for work: Monday - dinner; Tuesday - breakfast and lunch.

76. Example : Phil is a truck driver who is based in Brisbane. He regularly drives his truck from Brisbane to Maryborough. After unloading the truck he sleeps in the cabin for 5 or 6 hours before returning home. If Phil leaves Brisbane at 3.00 pm and returns home at 9.00 am the next day, it is reasonable for Phil to incur expenses on 2 meals - dinner and breakfast.

Exception for award overtime meal allowance expenses

77. For overtime meal expenses to be considered under the exception from substantiation, the award overtime meal allowance must be paid to cover the cost of food or drink in connection with a specific occasion when overtime is worked. The overtime meal allowance must be paid or payable under a law of the Commonwealth or of a State or Territory, or an award, order, determination or industrial agreement in force under such a law (section 900-60 of the ITAA 1997). An amount for overtime meals that has been folded-in as part of normal salary or wages, e.g., under a workplace agreement, is not considered to be an overtime meal allowance.

78. The following table is a summary of the substantiation requirements for claims for award overtime meal allowance expenses:

  Deduction allowable Written evidence
An award overtime meal allowance is paid and the claim for expenses incurred does not exceed $17.90 per meal Yes * No
An award overtime meal allowance is paid and the claim for expenses incurred exceeds $17.90 per meal Yes * Yes, for whole claim
Non award allowance or no allowance paid No deduction allowed Not applicable

·
Deduction allowable provided the amount of expense claimed was actually incurred to buy food or drink in connection with overtime worked. A deduction is not automatically allowable up to the reasonable amount of $17.90 per meal.

Reasonable allowance amount

79. In setting the reasonable allowance amounts, the Commissioner takes into account the costs of food, drink and accommodation in a range of regions and establishments, based on DEWRSB and Remuneration Tribunal surveys. The Commissioner also considers salary levels, the circumstances for payment of the relevant allowance and occupational aspects. The Commissioner also sets amounts for special occupational groups. That is, the reasonable amounts are set to reflect the average cost of a meal or accommodation or expenses incidental to the travel, that might actually be incurred by an employee for those expenses that are covered by the travel allowance.

80. Against that background, where a work-related travel allowance is received and the claim for work-related travel expenses that are covered by the allowance does not exceed the relevant amounts shown in this Ruling, the travel expenses claimed are treated as reasonable (see paragraphs 19 to 30 and 33 to 38).

81. In determining if travel allowance expense claims are reasonable, consideration is given to the circumstances for payment of the travel allowance. That is, whether the travel allowance is only paid to cover deductible work-related travel undertaken or to be undertaken. These conditions for payment of the allowance satisfy the requirements of the definitions of 'travel allowance expense' and 'travel allowance' in subsections 900-30(2) and (3) of the ITAA 1997.

82. In determining the overtime meal allowance amount, consideration is given to surveys conducted in a range of areas and establishments to ascertain the costs of food and drink. These surveys take into account a variety of food and drink from different establishments and regions where it would be reasonable to purchase food and drink during a meal break while working overtime.

83. Any variation to a reasonable amount shown in this Ruling would be considered only in unique or unusual circumstances where there are strong grounds for departure from that reasonable amount. Some unique circumstances may be when a taxpayer travels for work to an area where there has been a natural disaster or where, at the time of the travel, a significant event such as the Olympic Games or World Expo is being held. In these circumstances, there may be grounds for departure from the Commissioner's published reasonable amounts for those journeys.

84. The fact that a travel allowance or award overtime meal allowance amount has been approved by an Industrial Relations Commission or indexed in accordance with the CPI movement is not, on its own, considered sufficient basis for an application to vary the reasonable amounts shown in this Ruling.

Employees with annual salaries above $122,136

85. Daily domestic travel allowance expense claims made by employees with salaries above $122,136 are considered reasonable if they do not exceed the amounts set at paragraph 28 for the relevant expenses covered by the allowance. These amounts reflect accommodation expenses incurred in commercial accommodation for short term daily travel and the relevant food and drink expenses incurred during the period of that travel. The reasonable amount for incidentals applies to deductible incidental travel expenses incurred for each day the employee travels if those expenses are covered by the travel allowance.

Office holders covered by the Remuneration Tribunal

86. Daily domestic travel allowance expense claims made by office holders covered by the Remuneration Tribunal are considered reasonable if they do not exceed the rate of allowances set by the Remuneration Tribunal for that office holder (see paragraph 29 and 30).

87. The Tribunal inquires into the allowances to be paid to Ministers, other Members of Parliament, officers of the Parliament, holders of office of Justice, judges of a Federal Court and certain public office holders such as Secretaries of Departments. The Inquiry receives submissions from interested parties, examines relevant salary movements and takes account of price movements relevant to the kinds of expenditures for which the allowances are paid.

88. The Tribunal rate covers accommodation, meals and incidental expenses incurred when travelling within Australia. With the exception of the special Canberra travel allowance for Federal Members of Parliament, the rate set by the Tribunal for the cost of accommodation covers accommodation at commercial establishments such as hotels, motels and serviced apartments.

89. Where accommodation is provided, the Commissioner accepts as reasonable, the amount for meals and incidentals for relevant office holders as determined by the Tribunal. If the amount for meals and incidentals is not specified by the Tribunal, the Commissioner accepts the amount for meals and incidentals for the relevant salary range shown at paragraphs 25(i), 25(ii) and 28 of this Ruling. Overseas travel is covered at Schedule 1 of this Ruling.

Travel allowances for Federal MPs

90. The Canberra travel allowance recognises that most Federal Members make 'more settled accommodation arrangements in Canberra'. This travel allowance is paid at a rate below that for full commercial accommodation, meals and incidentals. The Capital City travel allowance for commercial accommodation reflects the costs associated with taking up accommodation in commercial establishments such as hotels, motels and serviced apartments in capital cities other than Canberra.

91. The Capital City travel allowance for non-commercial accommodation is paid if accommodation is not taken up in a commercial establishment. The rate for this travel allowance is one-third of the commercial rate to cover the cost of meals and incidental travel expenses. Having regard to the circumstances under which Canberra and Capital City travel allowances are paid to Federal Members, the Commissioner accepts as reasonable, claims for expenses incurred up to the amount of allowance received (see paragraphs 51 to 57).

Employee truck drivers who receive a travel allowance

92. An employee truck driver who, in the course of earning his or her income, is required to sleep away from home , is considered to be travelling for work and may incur meal expenses as part of a work-related travel expense. Truck drivers generally do not incur accommodation expenses when travelling for work, as they sleep in their truck. Accommodation expenses incurred as part of work-related travel must be substantiated with written evidence as described in Subdivision 900-E of the ITAA 1997. Paragraph 33 sets out the reasonable amounts for food and drink expenses incurred by employee truck drivers as part of a travel allowance expense.

93. Subsection 900-50(2) of the ITAA 1997 requires that, in determining what is reasonable, the Commissioner must take into account the total losses or outgoings it would be reasonable to incur for accommodation, food or drink, or expenses incidental to the travel. In determining the reasonable amount to claim for meals, reference should be made to the period of the travel. That is, what meals (e.g., breakfast, lunch, dinner) would it be reasonable to incur from the time the travel commences to the end of the travel period, given the individual employment circumstances of the taxpayer.

94. If an employee truck driver, who receives a travel allowance and incurs work-related meal expenses, claims as a deduction an amount greater than the amount considered to be reasonable, the whole claim, not just the excess over the reasonable amount, must be substantiated by written evidence . Travel records also need to be kept for work-related travel of 6 or more nights in a row. Taxation Ruling TR 95/18 provides detailed information on the written evidence and travel records required to substantiate travel expenses, including meal expenses, for employee truck drivers.

95. The receipt of a travel allowance does not automatically entitle the employee truck driver to a deduction for travel expenses, nor does the amount of a travel allowance received determine if the claim is reasonable. Only the actual amount incurred on work-related travel expenses can be claimed as a deduction.

Employee truck drivers who do not receive a travel allowance

96. Claims for work-related travel expenses by employee truck drivers who are required to sleep away from home and who do not receive a travel allowance, must be substantiated. Written evidence is required to substantiate accommodation, meal and other work-related travel expenses. Travel records must be kept for work-related travel of 6 or more nights in a row. Taxation Ruling TR 95/18 provides detailed information on the written evidence and travel records required to substantiate travel expenses for employee truck drivers.

Truck drivers who are owner-drivers

97. Subdivision 900-D of the ITAA 1997 refers to the substantiation of business travel expenses and requires that travel records and written evidence be kept in accordance with Subdivision 900-E and Subdivision 900-F of the ITAA 1997. Travel records (e.g., a travel diary or similar record of activities undertaken during the travel) must be kept for travel of 6 or more nights in a row.

98. An owner-driver who, in the course of earning his or her income, is required to sleep away from home , is considered to be travelling on business and may incur meal expenses as part of a travel expense. As owner-drivers do not receive a travel allowance, travel records and written evidence are required to substantiate accommodation, meal and other travel expenses.

99. In most cases a receipt can be obtained for the cost of a meal, for example, where it is purchased from a roadhouse with dining or takeaway facilities. It is considered reasonable for a truck driver to obtain receipts for meal expenses incurred in roadhouses or similar food outlets (e.g., fast food chains or diners).

100. It may not be reasonable for a truck driver to obtain receipts for some food and drink purchases from vending machines or outlets, such as roadside caravans, that do not normally provide receipts. These expenses are considered 'otherwise too hard to substantiate' (section 900-130) and must be supported by a diary or similar record providing details in accordance with subsection 900-125(3) of the ITAA 1936.

Reasonable overseas travel allowance expense claims

101. For overseas travel covered by an allowance, reasonable amounts are determined for food or drink or incidental expenses only. Under section 900-55 of the ITAA 1997, taxpayers must still obtain written evidence for accommodation expenses. A travel record must also be kept if the overseas travel involves being away from the taxpayer's ordinary residence for 6 or more nights in a row.

102. A travel record is a record of activities undertaken during the travel (Subdivision 900-F of the ITAA 1997). It is not a record of expenses incurred during the travel. The purpose of a travel record is to show what activities were undertaken in the course of producing assessable income, so that expenses or portions of those expenses can be attributed to those income-earning activities.

103. Under section 900-65 of the ITAA 1997 crew members of international flights need not keep travel records (i.e., a record of activities undertaken during the travel). The exception is from keeping travel records only. It is not an exception from keeping written evidence for travel expenses if required. The exception from keeping travel records applies if:

(i)
the allowance covers travel by the taxpayer as a crew member of an aircraft; and
(ii)
the travel is principally outside Australia; and
(ii)
the total of the losses or outgoings claimed for the travel that are covered by the allowance, does not exceed the allowance received.

104. If an employee , who receives an overseas travel allowance and incurs work-related travel expenses, claims a deduction in excess of the reasonable meal and incidentals amount, the whole claim must be substantiated, not just the excess over the reasonable amount. Written evidence must be obtained for overseas accommodation expenses regardless of whether an overseas travel allowance is received.

Examples

Calculation of reasonable daily overseas travel allowance amounts

Allowance includes a meals component

105. An employee travels to Italy on business for two weeks and is paid a travel allowance of $300 per day ($100 for meals and incidentals and $200 for accommodation). The employee's annual salary is $69,000 and, at the time of travel, the exchange rate is 1,178 lira to one Australian dollar ($A1). The reasonable daily overseas travel allowance expense claim is calculated as follows:

(1)
At a salary of $69,000 per annum, the daily meals and incidentals allowance payable for Italy is 167,262 lira (Schedule 1);
(2)
Converting the lira allowance to Australian dollars at the exchange rate prevailing at the time of travel, provides the reasonable daily overseas travel allowance claim for meals and incidental expenses:

(167262/1178) = $A141.99

The employee claims a deduction for meals and incidentals expenses actually incurred of $120 per day. As the employee is claiming a deduction that is less than the reasonable amount of $141.99 per day, the employee does not need to keep written evidence to substantiate expenditure on meals and incidental expenses. The employee is required, however, to maintain a travel record and to keep receipts or other documentary evidence to substantiate accommodation expenses.

Allowance without a meals component

106. An employee travels overseas on business for four days and is paid a travel allowance of $300 per day for meals, incidentals and accommodation. The employee's annual salary is $33,000. The employee travels to a country in Europe that is not listed in Schedule 1. The reasonable daily overseas travel allowance expense claim is calculated as follows:

(1)
At a salary of $33,000 per annum the incidentals allowance payable for 'other countries - Europe' as per Schedule 1 is $32.00 Australian (there is no meals component);
(2)
Add to the incidentals component of $32.00 the relevant meals component amount (described at paragraph 37), i.e., $64.75;
(3)
The resulting total of $96.75 Australian is the reasonable daily overseas travel allowance expense claim for meals and incidentals for 'other countries'.

107. As the travel allowance paid to the employee does not specify an amount for each of the components of the allowance, the employee is entitled to claim up to $A96.75 per day for expenses incurred on meals (i.e., food and drink) and incidentals without substantiation. Written evidence is required to substantiate any accommodation costs claimed.

Schedule 1

REASONABLE OVERSEAS TRAVEL ALLOWANCE AMOUNTS

Meal and incidental allowances

The amounts listed for all countries and cities shown in the following pages of this Schedule show separate amounts for both meals and incidentals. If a country or city does not appear in this Schedule, an incidentals only component is shown at the end of the Schedule under 'other countries'. A meals component can be added to the incidentals component as shown in the Example at paragraph 106.

Column 1 =
Applicable to employees whose salary exceeds $122,136 per annum.
Column 2 =
Applicable to employees whose salary is in the range $68,228 to $122,136 per annum.
Column 3 =
Applicable to employees whose salary is less than $68,228 per annum.

Note that '( note a ) ' in the following tables in Schedule 1 means :


'The cost of accommodation at this locality includes breakfast. The amount specified for meals is for lunch and dinner only.'
COUNTRY / CITY COLUMN 1 - Salary above $122,136 per annum COLUMN 2 - Salary $68,228 to $122,136 p.a. COLUMN 3 - Salary Less than $68,228 p.a. CURRENCY
(All amounts shown are in whole units of currency.) Meals Incidentals Meals Incidentals Meals Incidentals  
ARGENTINA 124 29 92 22 85 20 ARA
AUSTRIA 1210 388 908 291 825 265 ATS
BAHRAIN 43 11 30 8 27 7 BHD
BANGLADESH 5415 1150 4062 862 3693 784 BDT
BARBADOS 320 60 240 45 217 41 BBD
BELGIUM 4637 1093 3478 820 3162 746 BEF
BELGRADE 69 27 52 18 47 16 USD
BRAZIL (note a) 91 24 68 20 62 18 USD
BRUNEI 146 39 110 29 100 26 BND
CAMBODIA (note a) 76 27 58 20 52 18 USD
CANADA 112 37 85 27 76 25 CAD
CHILE 92 24 68 18 62 17 USD
CHINA - Hong Kong 1160 247 870 185 792 168 HKD
CHINA - other mainland locality 920 221 689 166 626 151 CNY
CHINA - elsewhere 3290 1004 2468 753 2245 685 TWD
COOK ISLANDS 175 45 132 34 120 31 NZD
CYPRUS 48 13 36 9 33 9 CPY
DENMARK 963 259 723 195 658 177 DKK
EGYPT 313 90 235 67 214 61 EGP
FIJI 139 47 105 35 94 32 FJD
FINLAND 601 206 452 156 411 142 FIM
FRANCE 690 184 517 138 471 125 FRF
GERMANY (note a) 143 52 107 39 98 36 DEM
GHANA 84 32 62 21 57 19 USD
GREECE 29810 7954 22358 5965 20325 5423 GRD
HUNGARY (note a) 11082 4969 8311 3727 7556 3388 HUF
INDIA 2777 953 2083 715 1893 650 INR
INDONESIA 459976 208041 344982 156030 313620 130487 IDR
IRAN 258866 78925 194149 59194 176501 53812 IRR
IRELAND 76 19 57 14 51 13 IEP
ISRAEL 147 30 109 23 100 21 USD
ITALY 176748 46268 132561 34701 120510 40949 ITL
JAPAN 17433 4963 13075 3722 11886 3350 JPY
JORDAN 62 21 47 16 42 14 JOD
KAZAKSTAN 104 29 87 22 71 20 USD
KENYA 5612 1572 4210 1179 3827 1072 KES
KIRIBATI 133 51 99 39 90 34 AUD
KOREA, Republic of 152949 38658 114712 28993 104285 26358 KRW
KUWAIT 28 8 21 6 19 6 KWD
LAOS (note a) 34 22 26 16 23 15 USD
LEBANON 157 29 118 22 107 20 USD
MALAYSIA 223 102 168 75 152 60 MYR
MALTA 37 9 28 7 25 6 MTL
MARSHALL ISLANDS 76 32 57 24 52 22 USD
MAURITIUS (note a) 1538 507 1154 380 1048 346 MUR
MEXICO 72 25 54 19 49 17 USD
MICRONESIA 70 23 52 17 47 16 USD
MYANMAR 107 36 81 26 73 24 USD
NEPAL 3826 1504 2869 1128 2609 1025 NPR
NETHERLANDS 194 53 147 39 132 36 NLG
NEW CALEDONIA 12564 3189 9423 2391 8567 2174 XPF
NEW ZEALAND 147 40 111 30 101 28 NZD
NIGERIA 10384 2361 7788 1771 7079 1610 NGN
NORWAY (note a) 839 335 631 251 575 227 NOK
OMAN 43 11 32 8 29 7 OMR
PAKISTAN 2729 966 2024 724 1839 658 PKR
PALAU 113 28 85 21 77 19 USD
PAPUA NEW GUINEA 163 62 121 46 110 43 PGK
PHILIPPINES 3307 994 2481 745 2255 677 PHP
POLAND 68 25 51 19 46 17 USD
RUSSIA 187 33 141 24 128 22 USD
SAUDI ARABIA 333 95 251 71 227 65 SAR
SINGAPORE 153 43 114 32 104 29 SGD
SOLOMON ISLANDS 446 124 335 93 305 84 SBD
SOUTH AFRICA 326 117 245 88 223 81 ZAR
SPAIN 13364 3911 10023 2933 9111 2667 ESP
SRI LANKA 4895 1469 3673 1102 3338 1002 LKR
SWEDEN (note a) 620 251 466 188 423 171 SEK
SWITZERLAND 217 51 163 39 148 35 CHF
SYRIA 4992 1289 3744 967 3404 879 SYP
TANZANIA 52850 21090 39735 15850 36120 14410 TZS
THAILAND 2531 912 1898 685 1725 622 THB
TONGA 142 37 107 28 96 24 TOP
TURKEY 106 26 79 19 73 17 USD
TUVALU 40 38 30 28 28 26 AUD
UNITED ARAB EMIRATES 434 98 326 74 296 67 AED
UNITED KINGDOM 76 20 56 15 51 14 GBP
USA - HAWAII 133 34 100 25 91 23 USD
USA - NEW YORK CITY 144 37 107 27 98 25 USD
USA - elsewhere 111 28 83 21 76 19 USD
VANUATU 17200 3507 12901 2631 11727 2391 VUV
VENEZUELA 123 28 92 21 84 20 USD
VIETNAM 67 23 50 17 45 16 USD
WESTERN SAMOA 179 68 133 51 122 47 WST
ZAMBIA 63 21 47 16 43 15 USD
ZIMBABWE (note a) 574 491 430 368 391 335 ZWD
OTHER COUNTRIES (amount are for incidental expenses only)              
- EUROPE - 47 - 35 - 32 AUD
- SOUTH AMERICA - 39 - 29 - 26 AUD
- ELSEWHERE - 35 - 26 - 24 AUD

Detailed contents list

108. Below is a detailed table of contents for this Taxation Ruling:

  Paragraph
What this Ruling is about 1
Class of person/arrangement 1
Ruling 8
Substantiation 8
Substantiation exception 13
Award overtime meal allowance expense exception 17
Reasonable overtime meal allowance expense exception 18
Travel allowance expense exception 19
Reasonable domestic and overseas travel allowance expense claims 21
Reasonable domestic travel allowance amounts 23
Daily travel allowance expense claims 23
Reasonable daily travel allowance amounts 25
Employees with annual salaries above $122,136 28
Office holders covered by the Remuneration Tribunal 29
Part-day travel allowance amounts 31
Reasonable travel allowance expense claims for employee truck drivers who receive a travel allowance 33
Reasonable overseas travel allowance expense claims 34
Definitions 39
Employee 39
Sleep away from home 40
Travel record 41
The Act or this Act 42
Written evidence 43
Date of effect 44
Previous Rulings 45
What has changed? 46
Explanations 51
Claiming a deduction 51
The requirement to substantiate expenses 58
Substantiation expenses 60
Exception for travel allowance expenses 66
Must sleep away from home 66
Must cover cost of accommodation, food or drink or incidentals 67
Must cover specific journeys 68
Must be bona fide amount 71
Reasonable amount for meals 74
Exception for award overtime meal allowance expenses 77
Reasonable allowance amount 79
Employees with annual salaries above $122,136 85
Office holders covered by the Remuneration Tribunal 86
Travel allowances for Federal MPs 90
Employee truck drivers who receive a travel allowance 92
Employee truck drivers who do not receive a travel allowance 96
Truck drivers who are owner-drivers 97
Reasonable overseas travel allowance expense claims 101
Examples 105
Calculation of a reasonable daily overseas travel allowance amounts 105
Allowance including a meals component 105
Allowance without a meals component 106
Schedule 1 page 26
Reasonable Overseas Travel Allowance Amounts page 26
Detailed contents list 108

Commissioner of Taxation
28 June 2000

Not previously issued in draft form

References

ATO references:
NO 2000-10583; 98/6080-1

ISSN 1039-0731

Related Rulings/Determinations:

IT 2583
TR 93/22
TR 94/23
TR 95/18
TR 95/26
TR 96/21
TR 97/14
TR 98/10
TR 1999/7

Subject References:
accommodation allowances
allowances
award overtime and allowances
domestic travel allowance
exception from substantiation
judges
meal allowance
meals
members of parliament
overseas travel allowance
overseas travel expenses
overtime meal allowances
owner drivers
parliamentarians
reasonable allowances
reasonable claim
substantiation
travel
travel allowances
travel diary
travel expenses
travel record
truck drivers
work-related expense
written evidence

Legislative References:
ITAA 1936 221A
ITAA 1997 Div 8
ITAA 1997 8-1
ITAA 1997 Div 900
ITAA 1997 900-12
ITAA 1997 900-B
TAA 1953 Sch1 Div 10
ITAA 1997 900-15(1)
ITAA 1997 900-30(2)
ITAA 1997 900-30(3)
ITAA 1997 900-30(3)(b)
ITAA 1997 900-50
ITAA 1997 900-50(2)
ITAA 1997 900-55
ITAA 1997 900-60
ITAA 1997 900-65
ITAA 1997 900-D
ITAA 1997 900-E
ITAA 1997 900-125(3)
ITAA 1997 900-130
ITAA 1997 900-150
ITAA 1997 900-F

TR 2000/13 history
  Date: Version: Change:
You are here 28 June 2000 Original ruling  
  27 April 2016 Withdrawn