Taxation Ruling
IT 2326H - Notice of Archival
Income tax: reasonable overtime meal allowances
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Please note that the PDF version is the authorised version of this ruling.
FOI status:
May be releasedNOTICE OF ARCHIVAL
Taxation Ruling IT 2326 is no longer current and has been archived.
The Ruling established a reasonable overtime meal allowance for unvouched expenditure on food and drink, for which the allowance was payable, for the 1987, 1988 and 1989 years of income .
Corresponding Rulings for later years are as follows:
- IT 2595 applies to the 1990 and 1991 years of income,
- IT 2644 applies to the 1992 year of income,
- IT 2686 applies to the 1993 year of income, and
- TR 93/22 applies to the 1994 year of income.
Commissioner of Taxation
1/9/94