Overtime meal expenses

Employers in Australia can grant their employees an overtime meal allowance. The ATO determines reasonable amounts for these allowances. These reasonable amounts are reviewed at the start of each income year (1 July). The reasonable amount for 2022-23 is 33.25 AUD.

If an employee spends less on the overtime meal than the defined reasonable amount, they can claim a deduction for the amount spent and there’s no need to keep the receipt. The receipt would only be necessary if the employee wanted to claim more than the defined reasonable amount.

If the overtime meal allowance was not shown on the employee’s payment summary and they fully spent the allowance, they can choose to leave it out of their tax return and not claim a deduction for the meal purchased when working overtime.

Sales tax (GST)

The Goods and Services Tax (GST) is a sales tax of 10% on most goods, services and other items sold or consumed in Australia. You can find all information about GST on ATO’s website.

Some goods and services don’t include GST, such as basic food, some menstrual products and childcare services. You can check the complete list here.

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