The Tax Office has released the 2009-10 travel, accommodation and meal allowance rates.  When claiming travel allowance expenses and overtime meal allowance expenses the following key points must be remembered:

• The claim must be allowable. A deduction claim cannot exceed the amount actually incurred for work-related purposes. The payment of an allowance does not of itself allow a deduction to be claimed.
• An allowance must be paid. The substantiation exception only applies if the employee is paid an overtime meal allowance or a travel allowance.
• The allowance must have an identifiable connection with the nature of the expense covered.
• For travel allowance expenses the employee must sleep away from home.
• Where the amount claimed is no more than the applicable reasonable amount, substantiation of the claim with written evidence is not required. This is known as the substantiation exception.
• For claims in excess of reasonable amounts, the whole claim must be substantiated with written evidence, not just the excess.
• Verification of reasonable claims may be necessary where the substantiation exception is applied.