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TKAS07(Newbie)Newbie
9 Feb 2026

Hi there, as per TD 2024/5, Food and drink have apportioned costs that are specific for breakfast, lunch and dinner. Being a flight attendant, my travel is to Singapore, Japan and Philippines, please advise how do I apportion my meals expenses into how much is the allowance for breakfast, lunch and dinner as none specified in the TD 2024/5. Thank you

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2 replies
87 views
2 replies

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Taxduck(Taxicorn)Taxicorn
10 Feb 2026


You can't apportion. Allowance is for all meals.(breakfast, lunch and dinner)

If you want to apportion you need to claim from records kept. (i.e not use the reasonable amount).

See "reasonable amounts for overseas travel expenses" in the determination (paragraph 34)

TD 2025/4 | Legal database

If you are after 2024/2025 rates

td2024-003.pdf

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Most helpful reply

Taxduck(Taxicorn)Taxicorn
10 Feb 2026


You can't apportion. Allowance is for all meals.(breakfast, lunch and dinner)

If you want to apportion you need to claim from records kept. (i.e not use the reasonable amount).

See "reasonable amounts for overseas travel expenses" in the determination (paragraph 34)

TD 2025/4 | Legal database

If you are after 2024/2025 rates

td2024-003.pdf

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Meal allowances for international destinations | ATO Community