Travel

RD - Travel (aka Domestic or Overseas Travel Allowances and Overseas Accommodation)

• Applies to allowance payments made to employees for domestic or overseas meals and incidentals and domestic accommodation, undertaken for business purposes, which is intended to compensate employees who are required to sleep away from home.

• Living Away from home allowance (LAHFA)s payments are not Travel Allowances and should not be included as travel allowances are paid to employees who are travelling on business but not living away from home - https://www.hrblock.com.au/tax-academy/living-away-from-home-allowances
• Travel allowances are "per diem" not a reimbursal of expenses

  Note: The split of Domestic rates greater than ATO rates are based on destination:

  https://www.ato.gov.au/law/view/document?DocID=TXD/TD20216/NAT/ATO/00001

• International Accommodation needs to be split out.
• Domestic covers both Accomodation and meals (domestic and internaltion) up to ATO limit
• Part day travel is managed differently to full day travel

Topic: 44794