A recent tax ruling from the Australian Taxation Office (ATO) will change your deduction for overnight meal expenses from 1 July 2017.
The change for drivers is from claiming a general rate for meals per day to now specifying which meals were eaten each work day.
In your occupation, you may have meals at unconventional times. However, the ATO is changing the way you can make the claim for meals when you travel overnight. It will be based on when you take meal breaks, and whether that would conventionally be breakfast, lunch or dinner.
From 1 July 2017, the maximum deductible amount without a tax receipt is:
- Breakfast: $24.25
- Lunch: $27.65
- Dinner: $47.70
If you claim under this amount per meal, you will not be required to provide a tax receipt. However, you may be required to show how you came up with the amount you claim.
An easy way to keep track of when you are taking meal breaks when on the road is by using your log book used for fatigue management purposes. This will provide you with clear guidance on when you took breaks.
If you have any questions regarding the change, please do not hesitate to contact our office. We would be delighted to assist you further.