Taxation Determination

TD 2015/14W

Income tax: what are the reasonable travel and overtime meal allowance expense amounts for the 2015-16 income year?

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Notice of Withdrawal

Taxation Determination TD 2015/14 is withdrawn with effect from 8 July 2021.

1. This Determination sets out the amounts that the Commissioner considers are reasonable (reasonable amounts) for the substantiation exception in Subdivision 900-B of the Income Tax Assessment Act 1997 for the 2015-16 income year.

2. TD 2015/14 is withdrawn as its date of effect has ceased.

3. The Determination will continue to be legally binding on the Commissioner for the relevant period to which it relates.

Commissioner of Taxation
7 July 2021


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ATO references:

Previous Rulings/Determinations:
TD 2004/19
TD 2005/32
TD 2006/43
TD 2007/21
TD 2008/18
TD 2009/15
TD 2010/19
TD 2011/17
TD 2012/17
TD 2013/16
TD 2014/19

ISSN: 2205-6211

Related Rulings/Determinations:

TR 95/18
TR 2004/6
TR 2006/10

Legislative References:
ITAA 1997 Subdiv 900-B
ITAA 1997 900-60
TAA 1953

TD 2015/14W history
  Date: Version: Change:
  1 July 2015 Original ruling  
  29 July 2015 Consolidated ruling Erratum
You are here 7 July 2021 Withdrawn