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Re: Incidental and meal allowance

Newbie

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Replies 3

Hi,

 

I leave to travel away for work domestically on a Monday morning at 6am(Normal start time) and return from traveling Friday afternoon at 3pm(Normal finish time).

My employer agreement says "will provide an incidental allowance of per day as per the ATO reasonable allowance rates table 1"

 

Am I entitled to x5 days incidental allowance or is it x4 nights allowance?

If I start work at 6am(Normal start time) on the day of leaving for travel am I entitled to breakfast on the first day?

 

Thanks

 

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Most helpful response

ATO Community Support

Replies 2

Hi @Scottjk,

 

As per the Tax determination in our legal data base, under Reasonable amounts for domestic travel expenses it states:

 

"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."

 

Meaning you would be covered for the 5 days from Monday to Friday inclusive.

 

You can find this information under Taxation Determination TD   2019/11.

 

3 REPLIES 3

Most helpful response

ATO Community Support

Replies 2

Hi @Scottjk,

 

As per the Tax determination in our legal data base, under Reasonable amounts for domestic travel expenses it states:

 

"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."

 

Meaning you would be covered for the 5 days from Monday to Friday inclusive.

 

You can find this information under Taxation Determination TD   2019/11.

 

Newbie

Replies 0

Thanks @RenATO 

 

In regards to the breakfast allowance is there anything that states what time of the day would mean you're entitled to the allowance?

ATO Community Support

Replies 0

Hi @Scottjk,

 

As per paragraph 15 of TD 2019/11 which @RenATO mentioned:

 

The reasonable amount for meals depends on the period and time of travel.

 

That is, the reasonable amounts only apply to meals (that is, breakfast, lunch and dinner) that fall within the time of day from the commencement of your travel to the end of your travel that is covered by the allowance. For example, if you leave at 10.00am on Monday and return home at 3.00pm on Tuesday you can apply the reasonable amounts for lunch and dinner on Monday and breakfast and lunch on Tuesday. 

 

Our taxation determination cannot give more specifics than "reasonable" though. It will be up to you and your employer to determine what is "reasonable" in your work. Smiley Happy