I am an Australian tax resident working overseas as a short-term consultant, mainly for OS-based clients. I am trying to understand travel allowances.
TD 2024/3 Income tax: what are the reasonable travel and overtime meal allowance expense amounts for the 2024–25 income year? sets out allowances for employees.
In determining if I am employee, do I apply ATO guidance on the difference between employees and independent contractors? For example, as set out in https://www.ato.gov.au/individuals-and-families/jobs-and-employment-types/employee-or-independent-contractor-what-s-the-difference.
Grateful for any guidance that can be provided on this, thanks