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Edited version of private ruling
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Ruling
Subject: Overtime meal expenses
Question
Are you entitled to claim an overtime meal expense when you work overtime but your employer does not pay you an overtime meal allowance?
Answer
No.
Relevant facts and circumstances
You are employed under an award which entitles you to receive an overtime meal allowance or be provided with a meal by your employer at no cost to you when working overtime.
Previously your employer gave you the option of claiming an overtime meal allowance or consuming a meal provided at no cost to you. Management has now decided that a meal will be provided at no cost to the employees when working overtime and accordingly the option of taking the overtime meal allowance has been withdrawn.
The overtime meal provided by your employer is deemed to be of a reasonable standard. You do not agree with this assessment and have tried to get the allowance paid instead but the request has been refused by management.
You incur expenses in purchasing meals when you work overtime.
Reasons for decision
The cost of meals is normally regarded as a private expense and no deduction is allowable under section 8-1 of the Income Tax Assessment Act 1997 (ITAA 1997) even if you receive a meal allowance.
The exception to this is the receipt of a bona fide overtime meal allowance which is 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. In these circumstances a taxpayer may be able to claim a deduction for the overtime meal expense.
However, in your case your employer has the option under the award of paying you either an overtime meal allowance or providing you with a meal. Your employer has decided that in lieu of paying the overtime meal allowance they will provide you with a meal at no cost to you. As a result of this decision, you do not receive an overtime meal allowance.
Therefore as you do not receive an overtime meal allowance you are not entitled to claim the cost of any overtime meals purchased by you.