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JonathanNativ
27-03-2010, 10:38 PM
I have two questions related to Australian Taxation Determination TD 2009/15 - Overseas travel allowance expenses

Q1.
What is that amount for the first and the last day of incidental overseas travel expenses as per TD 2009/15 ?
Based on TR 2004/6 par 25: The reasonable amount for incidental expenses applies in full to each day of travel, including the first and last day.

Q2.
During an overseas business travel to London there was an immediate need to go to Paris. The flight was paid directly by the employee.
Is the flight cost part of the incidentals? If yes, does it mean that the whole claim must be substantiated and the employee can not benefit from the reasonable travel allowance for meals and incidentals?
Claims in excess of reasonable amounts - If the amount claimed is more than the reasonable amount, the whole claim must be substantiated, not just the excess.

TR 2004/6 - Income tax: substantiation exception for reasonable travel and overtime meal allowance expenses (As at 21 June 2006) (http://law.ato.gov.au/atolaw/view.htm?locid='TXR/TR20046/NAT/ATO)
TD 2009/15 - Income tax: what are the reasonable travel and overtime meal allowance expense amounts for 2009-10 income year? (As at 24 June 2009) (http://law.ato.gov.au/atolaw/view.htm?docid=TXD/TD200915/NAT/ATO/00001)

Would appreciate any answer that reflects the actual situation when claiming trip expenses reimbursement

Thanks