Income Tax Assessment Act 1997

CHAPTER 5 - ADMINISTRATION  

PART 5-30 - RECORD-KEEPING AND OTHER OBLIGATIONS  

Division 900 - Substantiation rules  

Subdivision 900-B - Substantiating work expenses  

SECTION 900-60  

900-60   Exception for reasonable overtime meal allowance  
You can deduct a *meal allowance expense without getting written evidence if:


(a) the allowance is to enable you to buy food or drink in connection with overtime that you work; and


(b) the allowance is paid or payable to you under an *industrial instrument; and


(c) the Commissioner considers reasonable the total of the losses or outgoings you claim that are covered by the allowance.


 

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