Income tax: what are the reasonable travel and overtime meal allowance expense amounts for the 2024-25 income year?

TD 2024/3 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 2024–25 income year in relation to claims made by employees for:

• overtime meal expenses – for food and drink when working overtime

• domestic travel expenses – for accommodation, food and drink, and incidentals when travelling away from home overnight for work (particular reasonable amounts are given for employee truck drivers, office holders covered by the Remuneration Tribunal and federal members of parliament), and

• overseas travel expenses – for food and drink, and incidentals when travelling overseas for work.

Reasonable amount for overtime meal expenses

For the 2024–25 income year, the reasonable amount for overtime meal expenses is $37.65.

Reasonable amounts for domestic travel expenses

Reasonable amounts are provided in this Determination for 3 salary levels. Salary excludes any allowances received.

• Use Table 1 if your salary is $143,650 or less.

• Use Table 2 if your salary is between $143,651 and $255,670.

• Use Table 3 if your salary is $255,671 or more.

Reasonable amounts for overseas travel expenses

Reasonable amounts are provided in this Determination for 3 salary levels. Salary excludes any allowances received.

• Use Table 6 if your salary is $143,650 or less.

• Use Table 7 if your salary is between $143,651 and $255,670.

• Use Table 8 if your salary is $255,671 or more.

Source: TD 2024/3