INCOME TAX ASSESSMENT ACT 1997 - SECT 900.60 Exception for reasonable overtime meal allowance

INCOME TAX ASSESSMENT ACT 1997 - SECT 900.60

    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.