The tax office has published the 2018-19 reasonable amounts for employee truck driver meals.
The reasonable amounts for 2018-19 are:
- breakfast: $24.70
- lunch: $28.15
- dinner: $48.60
The new amounts are slightly higher than the revised figures for 2017-18.
Truck drivers must sleep away from home to be able to claim a tax deduction for their meals.
The tax deduction allowed for each meal is the amount spent and not the reasonable amount.
The reasonable amounts are separate and cannot be combined into a single daily amount or carried over from one meal to another.
Employee truck drivers who receive genuine meal allowances from their employers do not have to keep written receipts for claims up to these reasonable amounts but do need to be able to demonstrate the basis for their claims, if asked.
In July 2017, the tax office announced that employee truck drivers would only be able to claim $55.30 per day in meal allowances without detailed receipts. The ATA and other associations worked together to get the decision reversed.
This article is provided for general information. It is not tax advice and cannot take into account your specific circumstances.