Meals and Snacks
The cost of food and drink during your normal working hours is generally private and not deductible. However, there are limited exceptions where you may be able to claim meal expenses.
What You Can Claim
| Expense Type | Deductible? | Conditions |
|---|---|---|
| Overtime meal expenses | Yes | Must be purchased and consumed while performing overtime with an overtime meal allowance under an industrial law, award, or agreement |
| Meals while travelling for work | Yes | Incurred when you travel and stay away from home overnight for employment duties |
What You Can't Claim
You cannot claim a deduction for the cost of food, drink, or snacks you consume during your normal working hours, even if you receive a meal allowance. These are considered private expenses.
Example: Buying food at work
Scarlett works evenings at a candy bar in a movie theatre. During a long break, she buys dinner and also purchases peanuts and water to snack on throughout her shift. Scarlett cannot claim a deduction for the cost of these snacks or her evening meal because the cost is private and not connected to her employment activities.
Similarly, you cannot claim the cost of a meal or snack you buy when travelling between different jobs.
Example: Meals between jobs
Owen works as a bank teller and a shop assistant at a liquor store. He finishes at the bank at 5 pm and starts at the liquor store at 6 pm. He buys an evening meal before his second job. Owen cannot claim a deduction for this meal because the cost is private and not connected to his employment activities.
