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New approach for truck drivers to claim their meal expenses. The ATO has today announced it has reinstated the meal-by-meal approach for truck drivers who claim travel expenses for meals, after consulting closely with industry. The meal amounts have been published in a revised Taxation Determination and provide separate amounts for each meal. The meal-by-meal amounts for employee long distance truck drivers are $24.70, $28.15 and $48.60 per day for breakfast, lunch and dinner respectively. This determination includes ATO reasonable allowances for (a) overtime meal expenses – for food and drink when working overtime 3 See paragraphs 23 to 30 of this Determination for the rates for truck drivers. 4 Paragraphs 66 to 69 of TR 2004/6 say claims made by office holders covered by the Remuneration Tribunal are considered to be reasonable amounts if they do not exceed the rate of allowances set by the Remuneration Tribunal for that office holder.

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The meal-by-meal amounts for employee long distance truck drivers are $24.70, $28.15 and $48.60 per day for breakfast, lunch and dinner respectively.

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In addition, self-employed drivers of all stripes could be eligible for the new 20% Qualified Business Income (QBI) deduction. Truck drivers are the basic unit of transportation capacity and the glue that holds supply chains together. No container or straight truck or trailer moves without, at some point, a truck driver. Even so, trucking companies, especially truckload carriers, often have great difficulty finding, hiring and keeping drivers.

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