The Commissioner has set out the amounts considered to be reasonable in relation to claims made by employees for the 2019/20 income year for:

• Overtime meal expenses – for food and drink when working overtime
• Domestic travel expenses – for accommodation, food and drink, and incidentals when travelling away from home overnight for work
• Overseas travel expenses – for food and drink, and incidentals when travelling overseas for work

Overtime Meals

The reasonable amount for overtime meal allowance expenses is $31.25 for the 2019/20 income year.

Domestic Travel

The reasonable amount for accommodation applies only for short stays in commercial establishments like hotels, motels and serviced apartments. If a different type of accommodation is used, the reasonable amount cannot be used even if the employee receives an allowance.

The reasonable amount for meals depends on the period and time of travel. That is, the reasonable amounts only apply to meals (ie breakfast, lunch and dinner) that fall within the time of day from the commencement of the employee’s travel to the end of that travel that is covered by the allowance.

The reasonable amount for incidentals applies in full to each day of travel covered by the allowance, without the need to apportion for any part day travel on the first and last day.

Reasonable amounts are provided for three salary levels – up to $124,480; between $124,481 and $221,550; and $221,551 and above,

Overseas Travel

Reasonable amounts are provided for three salary levels – up to $124,480; between $124,481 and $221,550; and $221,551 and above.

Salary excludes any allowances received. If the employee travels to two or more countries in the same day, the cost group of the country that is in the higher cost group should be used to determine the reasonable amount for that day.

The reasonable amount for incidentals applies in full to each day of travel covered by the allowance, without the need to apportion for any part day travel on the first and last day