Taxation Determination
TD 2023/3ER - Erratum
Income tax: what are the reasonable travel and overtime meal allowance expense amounts for the 2023-24 income year?
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Erratum
This Erratum is a public ruling for the purposes of the Taxation Administration Act 1953. It amends TD 2023/3 to correct paragraph references.
TD 2023/3 is corrected as follows:
Omit the Table of Contents; substitute:
| Table of Contents | Paragraph |
| What this Determination is about | 1 |
| Reasonable amount for overtime meal expenses | 5 |
| Example 1 – calculation of reasonable amount for overtime meal expenses | 6 |
| Reasonable amounts for domestic travel expenses | 11 |
| Example 2 – calculation of reasonable amount for meals and incidental expenses – domestic | 19 |
| Reasonable amounts for domestic travel expenses for employee truck drivers | 24 |
| Example 3 – calculation of reasonable amount for meals – employee truck drivers | 28 |
| Reasonable amounts for overseas travel expenses | 32 |
| Example 4 – calculation of reasonable amount for meals and incidental expenses – overseas | 41 |
| Date of effect | 45 |
In footnote 1 omit 'paragraphs 23 to 30'; substitute 'paragraphs 24 to 31'.
This Erratum applies from 28 June 2023.
Commissioner of Taxation
3 July 2024
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References
ATO references:
NO 1-12ITBD8W