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Overtime meals
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Claiming overtime meal expenses
You may be able to claim a deduction for overtime meal expenses you incurred if you received an overtime meal allowance from your employer that was paid under industrial law, an award or agreement. You can claim only the amount of expenditure you incurred.
Amounts received as overtime meal allowance must be included as income on your tax return. However, if your award overtime meal allowance was not shown on your payment summary and was not more than $19.75 for each meal, you do not have to include the amount on the return, providing you have fully expended the allowance and do not claim a deduction for overtime meal expenses.
The following table lists the circumstances in which you can claim overtime meal expenses as a deduction.
If you worked overtime and you received... then you...
an overtime meal allowance payment for that overtime can claim overtime meal expenses .
an amount for overtime meals that has been folded in cannot claim overtime meal expenses.
as part of your normal salary or wages income
Substantiating overtime meal expenses claims
Written evidence is required if your claim for overtime meal expenses is more than $19.75 per meal for the 2003-04 income year. |
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P&O Pacific Explorer 2017 17-27 Dec 10晚南太平洋4岛游 （基本完结） (2017-12-29) kinny129 
发表于 2005-6-9 19:56
