Taxation Determination

TD 2015/14W

Income tax: what are the reasonable travel and overtime meal allowance expense amounts for the 2015-16 income year?

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Notice of Withdrawal

Taxation Determination TD 2015/14 is withdrawn with effect from 8 July 2021.

1. This Determination sets out the amounts that the Commissioner considers are reasonable (reasonable amounts) for the substantiation exception in Subdivision 900-B of the Income Tax Assessment Act 1997 for the 2015-16 income year.

2. TD 2015/14 is withdrawn as its date of effect has ceased.

3. The Determination will continue to be legally binding on the Commissioner for the relevant period to which it relates.

Commissioner of Taxation
7 July 2021

© AUSTRALIAN TAXATION OFFICE FOR THE COMMONWEALTH OF AUSTRALIA

You are free to copy, adapt, modify, transmit and distribute this material as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).

References

ATO references:
NO 1-PSMIQQ2

Previous Rulings/Determinations:
TD 2004/19
TD 2005/32
TD 2006/43
TD 2007/21
TD 2008/18
TD 2009/15
TD 2010/19
TD 2011/17
TD 2012/17
TD 2013/16
TD 2014/19

Related Rulings/Determinations:

TR 95/18
TR 2004/6
TR 2006/10

Legislative References:
ITAA 1997 Subdiv 900-B
ITAA 1997 900-60
TAA 1953