Taxation Ruling

TR 97/14

Income tax: reasonable allowances amounts for the 1997-98 income year

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FOI status:

May be releasedFOI number: I 1017268

contents para
What this Ruling is about
Class of person/arrangement
Cross references of provisions
Date of effect
Previous Rulings
Definitions
Ruling
Explanations
Examples
SCHEDULE 1
SCHEDULE 2

Preamble

This Ruling, to the extent that it is capable of being a 'public ruling' in terms of Part IVAAA of the Taxation Administration Act 1953, is a public ruling for the purposes of that Part. Taxation Ruling TR 92/1 explains when a Ruling is a public ruling and how it is binding on the Commissioner.

What this Ruling is about

1. The Tax Law Improvement Project is restructuring, renumbering and rewriting the income tax law in plain language. The Parliament is amending the income tax law progressively to reflect these aims. As new laws come into effect, Taxation Rulings about old laws are being brought into line with them.

2. There is no change to the Commissioner's views set out in Taxation Ruling TR 96/21.

Class of person/arrangement

3. This Ruling sets out the amounts which the Commissioner of Taxation considers are reasonable for the 1997-98 year of income in relation to claims made for:

(a)
overtime meal allowance expenses ;
(b)
domestic travel allowance expenses ;
(c)
travel allowance expenses for employee truck drivers; and
(d)
overseas travel allowance expenses ;

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

4. 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:

(a)
an overtime meal allowance paid under an industrial instrument; or
(b)
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 that the Commissioner considers reasonable (see paragraphs 21 to 36 below). This Ruling discusses the exceptions from substantiation which are available for travel allowance and award overtime meal allowance expenses.

5. The deductibility of losses and outgoings incurred is not discussed in detail in this Ruling. However, it remains a requirement of the law that losses or outgoings incurred and claimed are deductible under some provision of the Act.

6. This Ruling has application to employers for determining whether or not tax instalments which are required to be deducted from payments of award overtime meal allowances or travel allowances, can be varied, where it is reasonable to expect that:

·
expenses up to at least the amount of the allowance will be incurred by the employee;
·
the expenses will be incurred for the purpose for which the allowance is paid; and
·
the expenses will be tax deductible

(see Taxation Ruling IT 2583, paragraph 3).

7. Some of the key terms used in this Ruling (and indicated by the use of bold italic text) are defined in paragraph 11 below.

Cross references of provisions

8. Taxation Ruling TR 96/21 dealt with Divisions 2, 4, 5 and 6 of Schedule 2B to the Income Tax Assessment Act 1936 ('ITAA 1936'). Those provisions have been restructured, renumbered and rewritten in the ITAA 1997 and express the same ideas in that Act as they did in the ITAA 1936. The following table cross references the provisions of the ITAA 1997 to the corresponding provisions of the ITAA 1936.

ITAA 1997 ITAA 1936
Subdivision 900-B Schedule 2B Division 2
Subdivision 900-D Schedule 2B Division 4
Subdivision 900-E Schedule 2B Division 5
Subdivision 900-F Schedule 2B Division 6
Section 8-1 Subsection 51(1)

Date of Effect

9. This Ruling applies to deductions claimed for work-related losses and outgoings incurred during the 1997-98 income year which are covered by a travel allowance or award overtime meal allowance.

Previous Rulings

10. This Ruling updates the Reasonable Allowance Amounts previously advised in Taxation Rulings TR 96/21, TR 95/26, TR 94/23, TR 93/22 and IT 2686.

Definitions

11. Employee

Section 900-12 of the ITAA 1997 states that the substantiation rules apply to Pay As You Earn (PAYE) earners and the entities that pay them. A PAYE earner means an employee as defined by section 221A of the ITAA 1936. When the word ' employee' is used in this Ruling it means both an employee and a PAYE earner.

Expense
Before the changes made by the Tax Law Improvement (Substantiation) Act 1995, the substantiation provisions defined an expense as including a loss or outgoing. This extended meaning of expenses is now carried into the substantiation rules contained in Division 900 of the ITAA 1997. When the word ' expense' is used in this Ruling it means a loss or outgoing.
Sleep away from home
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
A travel record is a record of activities undertaken during the travel (subdivision 900-F). 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. 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
Any reference in this Ruling to the Act or this Act refers to the Income Tax Assessment Act 1936 and/or the Income Tax Assessment Act 1997 as appropriate.

Ruling

Substantiation

12. 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)).

13. 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. If a deduction is claimed for an expense covered by an allowance, the total allowance received must be returned as assessable income.

Substantiation exception

14. The objective of the substantiation exception provisions contained in subdivision 900-B of the ITAA 1997 is to relieve taxpayers covered by the exception from substantiation of the requirement to determine claims from detailed calculations based on 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.

15. A taxpayer can choose not to use the exception from substantiation. Each taxpayer can decide between maintaining fewer records and possibly claiming a lower deduction or keeping written evidence and claiming a higher deduction for deductible expenses incurred.

16. 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 which is subject to an exception from substantiation will vary according to individual circumstances and the nature of the expense.

17. 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 42 to 55 in the Explanations section of this Ruling contain further information.

Travel allowance expense exception

18. For domestic or overseas travel allowance expenses to be considered for exception from substantiation, the relevant allowance must be paid for 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).

19. 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 which 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. These exceptions do not apply to accommodation expenses for overseas travel.

Award overtime meal allowance expense exception

20. 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 and 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

21. Overtime meal allowance expense claims up to an amount of $15 per meal are considered to be reasonable for the 1997-98 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.

Reasonable domestic and overseas travel allowance expense claims

22. 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 rate set for members of the Australian Public Service (APS). As the APS rates are updated at various times during the year, the amount that is considered reasonable is either the APS rate applicable at the time of travel or the rate given in this Ruling. Special rates apply to employees with annual salaries above $122,136 and to office holders covered by the Remuneration Tribunal (paragraph 30 below). See paragraph 31 below for amounts that apply to employee truck drivers.

Reasonable domestic travel allowance amounts

Daily travel allowance expense claims

23. 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 rates for the 1997-98 income year of daily travel allowances set for members of the APS. 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.

24. Subsection 900-50(2) 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 the employee to incur from the commencement to the end of that travel period given the individual employment circumstances of that employee.

Reasonable daily travel allowance amounts

25. APS daily travel allowances are payable according to salary levels and are as follows for the 1997-98 income year (as at 1 May 1997):

(i) Employee's annual salary range of $68,228 to $122,136
Place Accomm. $ Food and drink $ Bfast Lunch Dinner 14.00 19.00 28.35 Incidentals $ Total $
Adelaide 100 61.35 17.00 178.35
Brisbane 137 61.35 17.00 215.35
Canberra 97 61.35 17.00 175.35
Darwin 127 61.35 17.00 205.35
Hobart 93 61.35 17.00 171.35
Melbourne 136 61.35 17.00 214.35
Perth 131 61.35 17.00 209.35
Sydney 151 61.35 17.00 229.35
High cost country centres see note (a) below 61.35 17.00 see note (a) below
Tier 2 country centres (see note (b) below) 78 Bfast Lunch Dinner 11.15 12.10 25.40 48.65 17.00 143.65
Other country centres 62 48.65 17.00 127.65
(ii) Employee's annual salary is below $68,228
Place Accomm. $ Food and drink $ Bfast Lunch Dinner 12.90 13.75 25.00 Incidentals $ Total $
Adelaide 75 51.65 11.95 138.60
Brisbane 103 51.65 11.95 166.60
Canberra 73 51.65 11.95 136.60
Darwin 95 51.65 11.95 158.60
Hobart 70 51.65 11.95 133.60
Melbourne 102 51.65 11.95 165.60
Perth 98 51.65 11.95 161.60
Sydney 113 51.65 11.95 176.60
High cost country centres see note (a) below 51.65 11.95 see note (a) below
Tier 2 country centres (see note (b) below) 65 Bfast Lunch Dinner 9.90 12.10 22.50 44.50 11.95 121.45
Other country centres 52 44.50 11.95 108.45
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 $
Broome 104.50 Newman 102.00
Cairns 74.50 Nhulunbuy 126.00
Christmas Island 232.00 Norfolk Island 91.00
Dampier 75.00 Paraburdoo 72.00
Exmouth 94.00 Pt Headland 94.50
Halls Creek 71.50 Thursday Island 130.00
Jabiru 140.00 Tom Price 85.50
Karratha 99.00 Weipa 90.00
Kununurra 93.00 Wilpena 103.00
Yulara 238.00

27. Tier 2 country centres:

Country centre Country centre
Bathurst Katherine
Devonport Newcastle
Kalgoorlie Wollongong

Part-day travel allowance amounts

28. APS employees receive an allowance for travel which 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.

29. 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 returned as assessable income. Any claim for work-related expenses incurred will be subject to the normal substantiation requirements.

Employees with annual salaries above $122,136 or office holders covered by the Remuneration Tribunal

30. Daily domestic travel allowance expense claims made by office holders covered by the Remuneration Tribunal or by employees with annual salaries above $122,136 are considered to be reasonable if they do not exceed the rate of allowances set by the Remuneration Tribunal (see also paragraphs 63 to 65 below). As a guide, the following is an example of the rate of allowance payable within the representative salary ranges for the 1997-98 income year:

salary range overnight
capital city - other
$122,136 - $229,799 $320 $165

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

31. Amounts claimed up to the food and drink component only of the APS daily travel allowance payable for 'other country centres' 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 1997-98 income year, the relevant amounts are:

salary range food and drink
Bfast Lunch Dinner
up to $68,228 9.90 12.10 22.50
$44.50 per day
Bfast Lunch Dinner
above $68,228 11.15 12.10 25.40
$48.65 per day

(for further information on truck drivers see the Explanations section at paragraphs 66 to 74 and Taxation Ruling TR 95/18).

Reasonable overseas travel allowance expense claims

32. 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 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 rates for overseas travel allowance paid to members of the APS and public office holders for short term travel (see paragraphs 75 to 80 below). If a deduction claimed is more than the reasonable amount, the whole claim must be substantiated, not just the excess over the reasonable amount.

33. The APS overseas rates identify the meals component and the incidentals component separately and are shown in Schedule 1 of this Ruling. The rates of overseas travel allowances payable as at 17 April 1997 are set out in Schedule 1 according to the salary ranges of the following three levels of employees:

Column 1
- Applicable to Secretaries of Departments and to employees whose salary exceeds $122,136 per annum;
Column 2
- Applicable to Senior Executive Service officers and to employees whose salary is in the range $68,228 per annum to $122,136 per annum;
Column 3
- Applicable to other officers and to employees whose salary is less than $68,228 per annum.

34. If an employee travels to a location for which the rate of overseas travel allowance paid to members of the APS and public office holders does not contain a component for food and drink (meals), a reasonable amount for meals may be added to the incidentals component payable to that employee.

35. For the purposes of this Ruling, the amount for meals that may be added to the incidentals component of an overseas travel allowance rate and be considered a reasonable claim for meals, is the relevant amount of the meals component of the travel allowance paid to members of the APS and public office holders, depending on their salary and status, for travel within Australia. The current meals components of the domestic travel allowances paid to these employees are as follows:

·
Secretaries of Departments - $63 per day (salary in excess of $122,136 per annum);
·
Senior Executive Service officers - $61.35 per day (salary in range $68,228 to $122,136 per annum);
·
Other officers - $51.65 per day (salary less than $68,228 per annum).

36. The requirement to add a reasonable meal component to the rate of overseas travel allowance will only apply if the employee travels to 'other countries' (i.e., a location not specifically described in Schedule 1 or 2). Examples of calculating the reasonable daily overseas meals and incidentals component are in the Examples section at paragraphs 81 and 82 below.

Explanations

Claiming a deduction

37. 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.

38. 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.

39. 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. If a deduction is claimed, the total allowance received must be returned as assessable income.

The requirement to substantiate expenses

40. 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.

41. 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. The Commissioner considers that a travel diary is an appropriate travel record for this purpose.

Substantiation exception

42. 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. These exceptions do not apply to accommodation expenses for overseas travel. Travel records must be kept 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 75 and 76; also see paragraph 77 below re international flight crews).

43. 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. 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.

44. 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 which 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.

45. If a taxpayer is covered by the exception from substantiation they are not required to use the exception. Each taxpayer can decide between maintaining fewer records and possibly claiming a lower deduction or keeping written evidence and possibly claiming a higher deduction for deductible expenses incurred.

46. 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 75).

** Members of international air crew do not need to keep a travel diary (travel record) if they limit their claim to the amount of the allowance received (see paragraph 77).

Exception for travel allowance expenses

47. For domestic or overseas travel allowance expenses to be considered for exception from substantiation, the relevant allowance must be paid for specific journeys undertaken or to be undertaken for work-related travel. 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 his/her home.

48. Further, the allowance must be paid to cover the cost of accommodation (domestic travel only) or food or drink or expenses incidental to the travel. A travel allowance which is not paid to cover relevant expenses for specific journeys undertaken for work-related travel is not a travel allowance for the purposes of the exception from substantiation.

49. Examples of expenses relating to allowances that would not qualify for the exception from substantiation are where a set travel allowance amount of, say, $2,000 a year is paid, regardless of how often or even whether travel is actually undertaken; or a travel allowance is paid at a certain rate per hour for hours worked even if deductible work-related travel is not undertaken. These payments do not satisfy subsection 900-30(3) of the ITAA 1997 as they are not travel allowances paid to cover deductible expenses for specific journeys or for the actual travel undertaken in the course of performing duties as an employee.

50. Further, 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. A token amount of allowance, e.g., $5 a day to cover meals when travelling for work, would not be considered a payment that was expected to cover the purchase of three meals when travelling for work and would not be considered a travel allowance for the purposes of the exception from substantiation. What is a bona fide amount to cover accommodation or meals or expenses incidental to the travel is determined in accordance with the facts of each individual case, including the arrangements for payment of the allowance.

51. Subsection 900-50(2) of the ITAA 1997 requires that in determining what is reasonable, the Commissioner must consider what it would be reasonable 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., breakfast, lunch, dinner) would it be reasonable to incur from the time that travel commences to the end of that travel period given the individual employment circumstances of that taxpayer.

52. 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 would be reasonable to expect Janet to incur the following meal expenses while travelling for work. Monday - dinner, Tuesday - breakfast and lunch.

53. 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 left Brisbane at 3.00 pm and returned home at 9.00 am the next day, it would be reasonable for Phil to incur expenses on 2 meals - dinner and breakfast.

Exception for award overtime meal allowance expenses

54. For overtime meal expenses to be considered under the exception from substantiation, the award overtime meal allowance must be paid to cover food and 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).

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

  Deduction allowable Written evidence
Where an award overtime meal allowance is paid and the claim for expenses incurred does not exceed $15 per meal Yes * No
Where an award overtime meal allowance is paid and the claim for expenses incurred exceeds $15 per meal Yes * Yes for whole claim
where 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 and drink in connection with overtime worked.

Reasonable allowance amount

56. In setting the reasonable allowance amounts, the Commissioner adopts the rates set for APS travel which take into account the costs of food, drink and accommodation in a range of regions and establishments, as well as salary levels. The Commissioner also considers special occupational groups. That is, the rates are set so as to compensate fairly an employee for the average cost of a meal or accommodation and expenses incidental to the travel, on the basis that when the expense is incurred, the employee would be neither out of pocket nor able to retain appreciable amounts of unspent allowance.

57. Against that background, where a work-related travel allowance is received and the claim for work-related travel expenses which are covered by the allowance does not exceed rates of travel allowances set for members of the APS, the travel expenses claimed are treated as reasonable (see paragraphs 22 to 27 and 30 to 36 above).

58. In concluding that such travel allowance expense claims are reasonable, recognition is given to the fact that APS travel allowances are only paid where an application by the employee for travel is approved and deductible work-related travel is undertaken or will 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.

59. Further, recognition is given to the fact that APS travel allowance rates are based on an analysis of data obtained from annual surveys of accommodation and meal costs in capital cities and other regional centres. The resultant allowance rates reflect the average costs of food, drink and accommodation in each centre, excluding costs of sub-standard establishments on the one hand, and costs of specific high cost (usually remote) areas on the other.

60. Similarly, to determine the overtime meal allowance amount, surveys are conducted in a range of areas and establishments to ascertain the costs of food and drink. These surveys take into account various varieties 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.

61. Any variation to a reasonable amount set out 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.

62. The fact that a travel allowance or award overtime meal allowance amount has been approved by the Industrial Relations Commission or indexed in accordance with the CPI movement would not be considered sufficient basis for an application to vary the reasonable amounts set out in this Ruling.

Employees with annual salaries above $122,136 or office holders covered by the Remuneration Tribunal

63. Daily domestic travel allowance expense claims made by office holders covered by the Remuneration Tribunal or by employees with salary ranges above $122,136 are considered reasonable if they do not exceed the rate of allowances set by the Remuneration Tribunal (see paragraph 30 above).

64. 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.

65. The Tribunal rate covers accommodation, meals and incidental expenses incurred when travelling within Australia. 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, the Commissioner accepts the amount shown for meals and incidentals at paragraph 25(i) of this Ruling for salaries of $68,228 and above and paragraph 25(ii) for salaries below $68,228. Overseas travel is covered by the APS rates according to salary level or equivalent classification for relevant office holders covered by the Tribunal, as shown at Schedules 1 and 2 below.

Employee truck drivers who receive a travel allowance

66. 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 31 above sets out the reasonable amounts for food and drink expenses incurred by employee truck drivers as part of a travel allowance expense.

67. Subsection 900-50(2) of the ITAA 1997 requires that in determining what is reasonable, the Commissioner must consider what it would be reasonable 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., breakfast, lunch, dinner) would it be reasonable to incur from the commencement to the end of that travel period, given the individual employment circumstances of that taxpayer.

68. 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 would also need to be kept for work-related travel of 6 or more nights in a row. Taxation Ruling TR 95/18 contains detailed information on the written evidence and travel records required to substantiate travel expenses , including meal expenses , for employee truck drivers.

69. 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

70. 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 contains detailed information on the written evidence and travel records required to substantiate travel expenses for employee truck drivers.

Truck drivers who are owner-drivers

71. 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. 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.

72. 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 .

73. 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 that it is 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).

74. 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 containing details in accordance with subsection 900-125(3).

Reasonable overseas travel allowance expense claims

75. For overseas travel covered by an allowance, reasonable amounts have been 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.

76. 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 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.

77. 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.

78. The relevant APS rates for overseas travel are detailed in the APS 'Personnel Management Manual, Volume 9, Schedule 2/C/A'. (This schedule is available on disc and is updated on a fortnightly basis. It is available on an annual subscription basis (ask for 'PMM Vol 9' from the Australian Government Publishing Service, GPO Box 84, CANBERRA, ACT 2601, phone toll free 132 447 or (06) 295 4411.) Schedule 2/C/A comprises parts A, B and C, which deal with overseas travel allowances paid to Secretaries of Departments, Senior Executive Service officers and other officers respectively (see also paragraphs 32 to 36 and Schedules 1 and 2 of this Ruling).

79. 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.

80. Whilst the rates of overseas allowances payable to members of the APS and public office holders are considered reasonable for overseas travel expense claims and cover most cases, there may be limited cases where a higher amount of allowance can be accepted as reasonable, e.g., special rates set by an independent annual review by the Remuneration Tribunal (see paragraph 61).

Examples

Calculation of reasonable daily overseas travel allowance amounts

Allowance containing a meals component

81. 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 $69,000 and, at the time of travel, the exchange rate is 1342 lira to one Australian dollar ($A1). The reasonable daily overseas travel allowance expense claim is calculated as follows:

(1)
At a salary of $69,000 per annum ('pa') the daily meals and incidentals allowance payable for Italy is 161,581 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 :

161581/1342 = $A120.40

The employee claims a deduction for meals and incidentals expenses actually incurred of $105 per day. As the employee is claiming a deduction which is less than the reasonable amount of $120.40 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.

Allowances without a meals component

82. 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 that is not listed on the schedule of APS rates. The reasonable daily overseas travel allowance expense claim is calculated as follows:

(1)
At a salary of $33,000 pa the incidentals allowance payable for 'other countries' as per Schedule 1 is $30.00 Australian (there is no meals component);
(2)
Add to the incidentals component of $30.00 the relevant meals component amount (described at paragraph 35), i.e., $51.65;
(3)
The resulting total of $81.65 Australian is the reasonable daily overseas travel allowance expense claim for meals and incidentals for 'other countries' at the time of travel.

As the travel allowance paid to the employee does not specify the components of the allowance, the employee is entitled to claim up to $A81.65 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 as 'other countries'. A meals component can be added to the incidentals component as shown in the example at paragraph 82 above.

Column 1
= Applicable to Secretaries of Departments and to employees whose salary exceeds $122,136 per annum.
Column 2
= Applicable to Senior Executive Service officers and to employees whose salary is in the range $68,228 to $122,136 per annum.
Column 3
= Applicable to other officers and to employees whose salary is less than $68,228 per annum.

Notes: as in the following pages in Schedule 1:

(a)
The cost of accommodation at this locality includes breakfast. The amount specified for meals is for lunch and dinner only.
(b)
See Schedule 2 for Rates of allowance to be applied outside listed cities of the United States of America.
(c)
The meal rates do not include tax. If officers are required to pay tax on their meals this may be reimbursed.

COUNTRY/ CITY COLUMN 1 COLUMN 2 COLUMN 3 CURRENCY
Secretaries SES Other
Meals Incidentals Meals Incidentals Meals Incidentals
ALBANIA (note a) 57.20 46.20 43.00 34.70 39.10 31.50 USD
ALGERIA 638.00 254.00 480.00 191.00 436.00 174.00 DZD
ARGENTINA 120.80 58.10 90.80 43.70 82.50 39.70 USD
AUSTRIA 1172.00 666.00 881.00 501.00 801.00 455.00 ATS
BAHRAIN 28.20 13.40 21.20 10.10 19.30 9.20 BHD
BANGLADESH 2717.00 2054.00 2043.00 1544.00 1857.00 1404.00 BDT
BARBADOS 188.30 109.30 141.60 82.20 128.70 74.70 BBD
BELGIUM 3528.00 1709.00 2653.00 1285.00 2412.00 1168.00 BEF
BELGRADE 42.20 41.50 31.70 31.20 28.80 28.40 USD
BOLIVIA (note a) 20.70 31.00 15.60 23.30 14.20 21.20 USD
BRAZIL (Rio de Janeiro and Sao Paulo) (note a) 70.10 39.00 52.70 29.00 47.90 26.40 USD
BRAZIL (else where) (note a) 68.90 50.70 51.80 38.10 47.10 34.60 USD
BRUNEI 122.60 64.80 92.20 48.70 83.80 44.30 DND
BULGARIA (note a) 64.40 45.20 48.40 34.00 44.00 30.90 USD
CAMBODIA (note a) 48.40 38.80 36.40 29.20 33.10 26.50 USD
COUNTRY / CITY COLUMN 1 COLUMN 2 COLUMN 3 CURRENCY
Secretaries SES Other
Meals Incidentals Meals Incidentals Meals Incidentals
CANADA 80.90 54.40 60.80 40.90 55.30 37.20 CAD
CHILE 105.50 61.00 79.30 45.90 72.10 41.70 USD
CHINA, Peoples Republic of - Shanghai 842.00 305.00 633.00 229.00 575.00 208.00 CNY
CHINA, Peoples Republic of other mainland locality 737.00 269.00 554.00 202.00 504.00 184.00 CNY
CHINA, Peoples Republic of- elsewhere 2762.00 1105.00 2077.00 831.00 1888.00 755.00 TWD
COLOMBIA 75.40 41.20 56.70 31.00 51.50 28.20 USD
COOK ISLANDS 91.80 55.70 69.00 41.90 62.70 38.10 NZD
CYPRUS 44.30 23.10 33.30 17.40 30.30 15.80 CYP
CZECH Republic 2075.00 1081.00 1560.00 813.00 1418.00 739.00 CSK
DENMARK 695.30 315.60 522.80 237.30 475.30 215.70 DKK
ECUADOR 68.40 41.00 51.40 30.80 46.70 28.00 USD
EGYPT 214.40 120.10 161.20 90.30 146.50 82.10 EGP
ESTONIA (note a) 398.00 322.00 299.00 242.00 272.00 220.00 EEK
ETHIOPIA 277.40 225.60 208.60 169.60 189.60 154.20 ETB
COUNTRY / CITY COLUMN 1 COLUMN 2 COLUMN 3 CURRENCY
Secretaries SES Other
Meals Incidentals Meals Incidentals Meals Incidentals
FIJI 84.60 41.90 63.60 31.50 57.80 28.60 FJD
FINLAND 532.10 321.70 400.10 241.90 363.70 219.90 FIM
FRANCE 693.50 374.70 521.40 281.70 474.00 256.10 FRF
FRENCH POLYNESIA 9783.00 6744.00 7356.00 5071.00 6687.00 4610.00 XPF
GERMANY (note a) 97.80 90.80 73.50 68.30 66.80 62.10 DEM
GHANA 41.90 42.80 31.50 32.20 28.60 29.30 USD
GREECE 31238. 11816. 23487. 8884.00 21352. 8076.00 GRD
HONG KONG 777.00 677.00 584.00 509.00 531.00 463.00 HKD
HUNGARY (note a) 11821. 5231.00 8888.00 3933.00 8080.00 3575.00 HUF
ICELAND 7988.00 3127.002 6006.00 2351.00 5460.00 2137.00 ISK
INDIA (New Delhi) 1905.00 1024.00 1432.00 770.00 1302.00 700.00 INR
INDIA (else where) 2308.00 1146.00 1735.00 862.00 1577.00 784.00 INR
INDONESIA (Galang) 83.80 41.10 63.00 30.90 57.30 28.10 SGD
INDONESIA (Jakarta) 189415. 165669. 142417. 124563. 129470. 113239. IDR
INDONESIA (else where) 122276. 71700. 91937. 53910. 83579. 49009. IDR
IRAN 62643. 26966. 47100. 20275. 42818. 18432. IRR
IRAQ 28.00 19.00 21.00 14.00 19.00 13.00 IQD
COUNTRY / CITY COLUMN 1 COLUMN 2 COLUMN 3 CURRENCY
Secretaries SES Other
Meals Incidentals Meals Incidentals Meals Incidentals
IRELAND 58.90 31.00 44.30 23.30 40.30 21.20 IEP
ISRAEL 105.10 53.20 79.00 40.00 71.80 36.40 USD
ITALY 136546. 78357. 102666. 58915. 93333. 53559. ITL
JAMAICA 59.70 45.90 44.90 34.50 40.80 31.40 USD
JAPAN 15431. 7020.00 11602. 5278.00 10547. 4798.00 JPY
JORDAN 43.40 23.80 32.60 17.90 29.60 16.30 JOD
KAZAKSTAN 109.50 56.70 82.30 42.60 74.80 38.70 USD
KENYA 2673.00 1693.00 2010.00 1273.00 1827.00 1157.00 KES
KIRIBATI 42.00 16.90 31.60 12.70 28.70 11.50 AUD
KOREA, Republic of 106272. 41634. 79904. 31304. 72640. 28458. KRW
KUWAIT 21.30 20.50 16.00 15.40 14.50 14.00 KWD
LAOS (Vien tiane) (note a) 41.20 33.10 31.00 24.90 28.20 22.60 USD
LAOS (else where) 29.30 15.70 22.00 11.80 20.00 10.70 USD
LATVIA (note a) 60.40 18.90 45.40 14.20 41.30 12.90 USD
LEBANON 70.10 38.00 52.70 28.60 47.90 26.00 USD
LESOTHO 163.30 55.20 122.80 41.50 111.60 37.70 ZAR
LUXEMBOURG 3571.00 2016.00 2685.00 1516.00 2441.00 1378.00 LUF
COUNTRY / CITY COLUMN 1 COLUMN 2 COLUMN 3 CURRENCY
Secretaries SES Other
Meals Incidentals Meals Incidentals Meals Incidentals
MACEDONIA, The Former Yugoslav Republic of 1438.00 1036.00 1081.00 779.00 983.00 708.00 DEN
MALAYSIA (Kuala Lumpur) 175.00 118.40 131.60 89.00 119.60 80.90 MYR
MALAYSIA (else where) 164.00 90.00 123.30 67.70 112.10 61.50 MYR
MALTA 23.50 10.20 17.70 7.70 16.10 7.00 MTL
MARSHALL ISLANDS 53.10 30.50 39.90 22.90 36.30 20.80 USD
MAURITIUS (note a) 1253.00 827.00 942.00 622.00 856.00 565.00 MUR
MEXICO 67.70 36.80 50.90 27.70 46.30 25.20 USD
MICRONESIA 47.70 25.80 35.90 19.40 32.60 17.60 USD
MICRONESIA -Saipan 91.80 53.70 69.00 40.40 62.70 36.70 USD
MOZAMBIQUE 46.60 30.70 35.00 23.10 31.80 21.00 USD
MYANMAR 54.10 32.20 40.70 24.20 37.00 22.00 USD
NAMIBIA 170.10 61.60 127.90 46.30 116.30 42.10 ZAR
NAURU 52.10 51.20 39.20 38.50 35.60 35.00 AUD
NEPAL 2006.00 988.00 1508.00 743.00 1371.00 675.00 NPR
NETHERLANDS 174.90 91.00 131.50 68.40 119.50 62.20 NLG
NEW CALEDONIA 7179.00 6331.00 5398.00 4760.00 4907.00 4327.00 XPF
COUNTRY / CITY COLUMN 1 COLUMN 2 COLUMN 3 CURRENCY
Secretaries SES Other
Meals Incidentals Meals Incidentals Meals Incidentals
NEW ZEALAND 116.80 43.90 87.80 33.00 79.80 30.00 NZD
NIGERIA 1181.00 991.00 888.00 745.00 807.00 677.00 NGN
NORWAY (note a) 564.70 396.60 424.60 298.20 386.00 271.10 NOK
OMAN 37.10 20.90 27.90 15.70 25.40 14.30 OMR
PAKISTAN 1233.00 996.00 927.00 749.00 843.00 681.00 PKR
PALAU 84.30 48.40 63.40 36.40 57.60 33.10 USD
PAPUA NEW GUINEA 87.10 45.10 65.50 33.90 59.50 30.80 PGK
PARAGUAY 34.80 22.10 26.20 16.60 23.80 15.10 USD
PERU 82.90 48.70 62.30 36.60 56.60 33.30 USD
PHILIPPINES 2035.00 1041.00 1530.00 783.00 1391.00 712.00 PHP
POLAND (note a) 43.90 35.10 33.00 26.40 30.00 24.00 USD
PORTUGAL 8069.00 7738.00 6067.00 5818.00 5515.00 5289.00 PTE
QATAR 307.80 162.00 231.40 121.80 210.40 110.70 QAR
ROMANIA (note a) 30.60 48.10 23.00 36.20 20.90 32.90 USD
RUSSIA (note c) 83.90 66.20 63.10 49.80 57.40 45.30 USD
SAUDI ARABIA (Riyadh) 308.40 159.70 231.90 120.10 210.80 109.20 SAR
COUNTRY / CITY COLUMN 1 COLUMN 2 COLUMN 3 CURRENCY
Secretaries SES Other
Meals Incidentals Meals Incidentals Meals Incidentals
SAUDI ARABIA( elsewhere) 254.20 147.90 191.10 111.20 173.70 101.10 SAR
SINGAPORE 135.90 87.90 102.20 66.10 92.90 60.10 SGD
SOLOMON ISLANDS 155.30 54.30 116.80 40.80 106.20 37.10 SBD
SOUTH AFRICA 251.00 83.70 188.70 62.90 171.50 57.20 ZAR
SPAIN 13202. 7577.00 9926.00 5697.00 9024.00 5179.00 ESP
SRI LANKA 2181.00 2006.00 1640.00 1508.00 1491.00 1371.00 LKR
SUDAN 10680. 7002.00 8030.00 5265.00 7300.00 4786.00 SDD
SWAZILAND 98.20 56.40 73.80 42.40 67.10 38.50 ZAR
SWEDEN (note a) 633.00 469.00 476.00 353.00 433.00 321.00 SEK
SWITZERLAND 185.40 111.70 139.40 84.00 126.70 76.40 CHF
SYRIA 2907.00 1416.00 2186.00 1065.00 1987.00 968.00 SYP
TANZANIA 9141.00 3334.00 6873.00 2507.00 6248.00 2279.00 TZS
THAILAND 1736.00 1450.00 1305.00 1090.00 1186.00 991.00 THB
TONGA 64.60 35.20 48.60 26.50 44.20 24.10 TOP
TUNISIA 63.80 23.00 48.00 17.30 43.60 15.70 TND
TURKEY 90.00 31.10 67.70 23.40 61.50 21.30 USD
COUNTRY / CITY COLUMN 1 COLUMN 2 COLUMN 3 CURRENCY
Secretaries SES Other
Meals Incidentals Meals Incidentals Meals Incidentals
TUVALU 59.60 21.50 44.80 16.20 40.70 14.70 AUD
UGANDA (note a) 46542. 35333. 34994. 26566. 31813. 24151. UGX
UNITED ARAB EMIRATES 276.80 156.50 208.10 117.70 189.20 107.00 AED
UNITED KINGDOM 59.10 37.60 44.40 28.30 40.40 25.70 GBP
USA - Anchorage 75.50 33.60 56.80 25.30 51.60 23.00 USD
USA - Guam 92.20 58.00 69.30 43.60 63.00 39.60 USD
USA - Honolulu (note b) 101.50 48.30 76.30 36.20 69.40 33.00 USD
USA - Houston (note b) 64.50 35.90 48.50 27.00 44.10 24.50 USD
USA - Los Angeles (note b) 84.00 40.00 63.00 30.00 57.00 27.00 USD
USA - Miami (note b) 64.80 30.50 48.70 22.90 44.30 20.80 USD
USA - New York (note b) 116.80 44.80 87.80 33.70 79.80 30.60 USD
USA - St Louis (note b) 70.80 34.00 53.20 25.60 48.40 23.30 USD
USA - San Francisco (note b) 79.30 39.20 59.60 29.50 54.20 26.80 USD
USA - Stratford (note b) 68.00 35.00 51.00 26.00 46.00 24.00 USD
USA - Washington DC (note b) 101.50 41.80 76.30 31.40 69.40 28.50 USD
URUGUAY (note a) 41.50 35.20 31.20 26.50 28.40 24.10 USD
VANUATU 8771.00 5468.00 6595.00 4111.00 5995.00 3737.00 VUV
COUNTRY / CITY COLUMN 1 COLUMN 2 COLUMN 3 CURRENCY
Secretaries SES Other
Meals Incidentals Meals Incidentals Meals Incidentals
VENEZUELA 57.60 24.20 43.40 18.20 39.40 16.50 USD
VIETNAM (Hanoi) 62.20 45.40 46.80 34.10 42.50 31.00 USD
VIETNAM (else where) 54.90 41.00 41.30 30.80 37.50 28.00 USD
WESTERN SAMOA 129.50 54.70 97.40 41.10 88.50 37.40 WST
ZAMBIA 41.00 24.00 31.00 18.00 28.00 16.00 USD
ZIMBABWE (note a) 130.00 90.00 98.00 68.00 89.00 62.00 ZWD
OTHER COUNTRIES N/A 44.00 N/A 33.00 N/A 30.00 AUD
(amounts are for incidentals only)

SCHEDULE 2

Rates of allowance to be applied outside listed cities of the United States of America

State to which employee is travelling Apply rate of allowance as for
Alabama, Alaska, Arkansas, Washington (DC)
Delaware, District of Columbia,
Georgia, Illinois, Indiana, Iowa,
Kentucky, Louisiana, Maryland,
Michigan, Minnesota, Mississippi,
North Carolina, Ohio,
South Carolina, Tennessee,
Virginia, West Virginia,
Wisconsin
New York State New York
Connecticut, Maine, Massachusetts, Stratford
New Hampshire, New Jersey,
Pennsylvania, Rhode Island, Vermont.
Missouri St Louis
California (north of 36th Parallel), San Francisco
Colorado, Idaho, Kansas, Montana,
Nebraska, Nevada, North Dakota, Oregon,
South Dakota, Utah, Washington, Wyoming
California (south of 36th Parallel) Los Angeles
Florida Miami
Arizona, New Mexico, Oklahoma, Texas Houston
Hawaii Honolulu

Commissioner of Taxation
25 June 1997

References

ATO references:
NO 97/3772-3 96/4347-8 95/8179-6

ISSN: 1039 - 0731

Related Rulings/Determinations:

IT 2583
IT 2686
TR 93/22
TR 94/23
TR 95/18
TR 95/26
TR 96/21

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:
- ITAA36 51(1)
- ITAA36 221A
- ITAA36 Sch 2B Div 2
- ITAA36 Sch 2B Div 4
- ITAA36 Sch 2B Div 5
- ITAA36 Sch 2B Div 6
- ITAA97 8
- ITAA97 8-1
- ITAA97 900
- ITAA97 900-12
- ITAA97 900-B
- ITAA97 900-15(1)
- ITAA97 900-30(2)
- ITAA97 900-30(3)
- ITAA97 900-50
- ITAA97 900-50(2)
- ITAA97 900-55
- ITAA97 900-60
- ITAA97 900-65
- ITAA97 900-D
- ITAA97 900-E
- ITAA97 900-125(3)
- ITAA97 900-130
- ITAA97 900-F

TR 97/14 history
  Date: Version: Change:
You are here 25 June 1997 Original ruling  
  27 April 2016 Withdrawn