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The ATO has announced it has reinstated the meal-by-meal approach for truck drivers who claim whitee expenses for meals, after consulting closely with industry. Although you are not required to keep a receipt for every meal expense, the ATO might still ask you to show that you were travelling, ask you to explain the basis for your claim, and require you to show that you spent this.

Receipts and other written evidence can be maintained in either paper or electronic form. The ATO has set out the following reasonable amounts for meals breakfast, lunch and dinner for truck drivers for the income year:.

The ATO will continue consultation on an agreed approach for and future years with a view to establishing a daily rate to further simplify record keeping requirements for drivers. Dave is an onn truck driver who always travels from Tamworth to Cairns and back.

As all of his expenses for each meal are below the reasonable amount, Dave does not need as many records. When he completes his tax return he uses his work diary to work out that he had breakfasts, lunches and dinners when travelling for work.

You will not be disadvantaged for continuing to use this method. You can opt to switch from the previous daily amount to the meal-by-meal basis, but you cannot switch from the meal-by-meal basis to the previous daily.

Lea is an employee vriving driver who always travels from Geraldton to Port Hedland and back.

Lea spends more than the reasonable amounts for breakfast, lunch and dinner so she is required to keep all of dribing receipts or invoices for every meal and not just the amount over the reasonable. When she completes her tax return she uses her work diary and receipts to calculate her claim for meals which is the amount she actually spent and has a record.

For more on work-related expenses for truck drivers, see this ATO web page.

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