{"id":13979,"date":"2017-03-23T07:25:51","date_gmt":"2017-03-22T19:55:51","guid":{"rendered":"http:\/\/quantiphy.com.au\/oldbackup\/no-overtime-meal-allowance-no-overtime-meal-deduction\/"},"modified":"2020-11-29T00:14:59","modified_gmt":"2020-11-28T12:44:59","slug":"no-overtime-meal-allowance-no-overtime-meal-deduction","status":"publish","type":"post","link":"https:\/\/quantiphy.com.au\/oldbackup\/no-overtime-meal-allowance-no-overtime-meal-deduction\/","title":{"rendered":"No overtime meal allowance, no overtime meal deduction"},"content":{"rendered":"

An employee construction project manager\/supervisor was denied deductions for overtime meal<\/span><\/p>\n

expenses, as he was not paid an overtime meal allowance under an industrial agreement (award).<\/span><\/p>\n

The taxpayer often worked at nights and on weekends during the relevant income years, and so additional amounts were negotiated and \u2018rolled into\u2019 his salary to cover the fact that he was expected to work additional hours, and also to cover any outof-pocket expenses associated with such overtime.<\/span><\/p>\n

However, the taxpayer\u2019s salary was not paid under an award, which was simply used as a starting point in annual remuneration negotiations (and he was paid the same amount each week, regardless of hours worked or expenses incurred).<\/span><\/p>\n

Therefore, the AAT agreed with the ATO, finding that the taxpayer had received no overtime meal allowance under the relevant industrial award.<\/span><\/p>\n

As no deduction is claimable under the income tax law for overtime meal expenses unless an\u00a0<\/span>appropriate award overtime meal allowance is paid, the Tribunal swiftly dismissed the taxpayer\u2019s appeal, and also affirmed the 25% administrative penalty.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

An employee construction project manager\/supervisor was denied deductions for overtime meal expenses, as he was not paid an overtime meal allowance under an industrial agreement (award). The taxpayer often worked at nights and on weekends during the relevant income years, and so additional amounts were negotiated and \u2018rolled into\u2019 his salary to cover the fact…<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[6],"tags":[],"class_list":["post-13979","post","type-post","status-publish","format-standard","hentry","category-news"],"yoast_head":"\nNo overtime meal allowance, no overtime meal deduction - Quantiphy<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/quantiphy.com.au\/oldbackup\/no-overtime-meal-allowance-no-overtime-meal-deduction\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"No overtime meal allowance, no overtime meal deduction - Quantiphy\" \/>\n<meta property=\"og:description\" content=\"An employee construction project manager\/supervisor was denied deductions for overtime meal expenses, as he was not paid an overtime meal allowance under an industrial agreement (award). The taxpayer often worked at nights and on weekends during the relevant income years, and so additional amounts were negotiated and \u2018rolled into\u2019 his salary to cover the fact...\" \/>\n<meta property=\"og:url\" content=\"https:\/\/quantiphy.com.au\/oldbackup\/no-overtime-meal-allowance-no-overtime-meal-deduction\/\" \/>\n<meta property=\"og:site_name\" content=\"Quantiphy\" \/>\n<meta property=\"article:published_time\" content=\"2017-03-22T19:55:51+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2020-11-28T12:44:59+00:00\" \/>\n<meta name=\"author\" content=\"admin\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"admin\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/quantiphy.com.au\\\/oldbackup\\\/no-overtime-meal-allowance-no-overtime-meal-deduction\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/quantiphy.com.au\\\/oldbackup\\\/no-overtime-meal-allowance-no-overtime-meal-deduction\\\/\"},\"author\":{\"name\":\"admin\",\"@id\":\"http:\\\/\\\/quantiphy.com.au\\\/oldbackup\\\/#\\\/schema\\\/person\\\/1229e0370958728f31fa8f8604b0dfc2\"},\"headline\":\"No overtime meal allowance, no overtime meal deduction\",\"datePublished\":\"2017-03-22T19:55:51+00:00\",\"dateModified\":\"2020-11-28T12:44:59+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/quantiphy.com.au\\\/oldbackup\\\/no-overtime-meal-allowance-no-overtime-meal-deduction\\\/\"},\"wordCount\":181,\"commentCount\":0,\"publisher\":{\"@id\":\"http:\\\/\\\/quantiphy.com.au\\\/oldbackup\\\/#organization\"},\"articleSection\":[\"News\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/quantiphy.com.au\\\/oldbackup\\\/no-overtime-meal-allowance-no-overtime-meal-deduction\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/quantiphy.com.au\\\/oldbackup\\\/no-overtime-meal-allowance-no-overtime-meal-deduction\\\/\",\"url\":\"https:\\\/\\\/quantiphy.com.au\\\/oldbackup\\\/no-overtime-meal-allowance-no-overtime-meal-deduction\\\/\",\"name\":\"No overtime meal allowance, no overtime meal deduction - Quantiphy\",\"isPartOf\":{\"@id\":\"http:\\\/\\\/quantiphy.com.au\\\/oldbackup\\\/#website\"},\"datePublished\":\"2017-03-22T19:55:51+00:00\",\"dateModified\":\"2020-11-28T12:44:59+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/quantiphy.com.au\\\/oldbackup\\\/no-overtime-meal-allowance-no-overtime-meal-deduction\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/quantiphy.com.au\\\/oldbackup\\\/no-overtime-meal-allowance-no-overtime-meal-deduction\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/quantiphy.com.au\\\/oldbackup\\\/no-overtime-meal-allowance-no-overtime-meal-deduction\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"http:\\\/\\\/quantiphy.com.au\\\/oldbackup\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"No overtime meal allowance, no overtime meal deduction\"}]},{\"@type\":\"WebSite\",\"@id\":\"http:\\\/\\\/quantiphy.com.au\\\/oldbackup\\\/#website\",\"url\":\"http:\\\/\\\/quantiphy.com.au\\\/oldbackup\\\/\",\"name\":\"Quantiphy\",\"description\":\"Accounting, Taxation, Wealth & Finance in one\",\"publisher\":{\"@id\":\"http:\\\/\\\/quantiphy.com.au\\\/oldbackup\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"http:\\\/\\\/quantiphy.com.au\\\/oldbackup\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"http:\\\/\\\/quantiphy.com.au\\\/oldbackup\\\/#organization\",\"name\":\"Quantiphy\",\"url\":\"http:\\\/\\\/quantiphy.com.au\\\/oldbackup\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"http:\\\/\\\/quantiphy.com.au\\\/oldbackup\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"http:\\\/\\\/quantiphy.com.au\\\/oldbackup\\\/wp-content\\\/uploads\\\/2020\\\/10\\\/Screen-Shot-2020-10-15-at-11.04.47-am.png\",\"contentUrl\":\"http:\\\/\\\/quantiphy.com.au\\\/oldbackup\\\/wp-content\\\/uploads\\\/2020\\\/10\\\/Screen-Shot-2020-10-15-at-11.04.47-am.png\",\"width\":884,\"height\":260,\"caption\":\"Quantiphy\"},\"image\":{\"@id\":\"http:\\\/\\\/quantiphy.com.au\\\/oldbackup\\\/#\\\/schema\\\/logo\\\/image\\\/\"}},{\"@type\":\"Person\",\"@id\":\"http:\\\/\\\/quantiphy.com.au\\\/oldbackup\\\/#\\\/schema\\\/person\\\/1229e0370958728f31fa8f8604b0dfc2\",\"name\":\"admin\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/10051da91b5ec8396300b2bb336697b7898938c99d91a95f5105956221760164?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/10051da91b5ec8396300b2bb336697b7898938c99d91a95f5105956221760164?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/10051da91b5ec8396300b2bb336697b7898938c99d91a95f5105956221760164?s=96&d=mm&r=g\",\"caption\":\"admin\"},\"sameAs\":[\"http:\\\/\\\/quantiphy.com.au\\\/oldbackup\"],\"url\":\"https:\\\/\\\/quantiphy.com.au\\\/oldbackup\\\/author\\\/admin\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"No overtime meal allowance, no overtime meal deduction - Quantiphy","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/quantiphy.com.au\/oldbackup\/no-overtime-meal-allowance-no-overtime-meal-deduction\/","og_locale":"en_US","og_type":"article","og_title":"No overtime meal allowance, no overtime meal deduction - Quantiphy","og_description":"An employee construction project manager\/supervisor was denied deductions for overtime meal expenses, as he was not paid an overtime meal allowance under an industrial agreement (award). The taxpayer often worked at nights and on weekends during the relevant income years, and so additional amounts were negotiated and \u2018rolled into\u2019 his salary to cover the fact...","og_url":"https:\/\/quantiphy.com.au\/oldbackup\/no-overtime-meal-allowance-no-overtime-meal-deduction\/","og_site_name":"Quantiphy","article_published_time":"2017-03-22T19:55:51+00:00","article_modified_time":"2020-11-28T12:44:59+00:00","author":"admin","twitter_card":"summary_large_image","twitter_misc":{"Written by":"admin","Est. reading time":"1 minute"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/quantiphy.com.au\/oldbackup\/no-overtime-meal-allowance-no-overtime-meal-deduction\/#article","isPartOf":{"@id":"https:\/\/quantiphy.com.au\/oldbackup\/no-overtime-meal-allowance-no-overtime-meal-deduction\/"},"author":{"name":"admin","@id":"http:\/\/quantiphy.com.au\/oldbackup\/#\/schema\/person\/1229e0370958728f31fa8f8604b0dfc2"},"headline":"No overtime meal allowance, no overtime meal deduction","datePublished":"2017-03-22T19:55:51+00:00","dateModified":"2020-11-28T12:44:59+00:00","mainEntityOfPage":{"@id":"https:\/\/quantiphy.com.au\/oldbackup\/no-overtime-meal-allowance-no-overtime-meal-deduction\/"},"wordCount":181,"commentCount":0,"publisher":{"@id":"http:\/\/quantiphy.com.au\/oldbackup\/#organization"},"articleSection":["News"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/quantiphy.com.au\/oldbackup\/no-overtime-meal-allowance-no-overtime-meal-deduction\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/quantiphy.com.au\/oldbackup\/no-overtime-meal-allowance-no-overtime-meal-deduction\/","url":"https:\/\/quantiphy.com.au\/oldbackup\/no-overtime-meal-allowance-no-overtime-meal-deduction\/","name":"No overtime meal allowance, no overtime meal deduction - Quantiphy","isPartOf":{"@id":"http:\/\/quantiphy.com.au\/oldbackup\/#website"},"datePublished":"2017-03-22T19:55:51+00:00","dateModified":"2020-11-28T12:44:59+00:00","breadcrumb":{"@id":"https:\/\/quantiphy.com.au\/oldbackup\/no-overtime-meal-allowance-no-overtime-meal-deduction\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/quantiphy.com.au\/oldbackup\/no-overtime-meal-allowance-no-overtime-meal-deduction\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/quantiphy.com.au\/oldbackup\/no-overtime-meal-allowance-no-overtime-meal-deduction\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"http:\/\/quantiphy.com.au\/oldbackup\/"},{"@type":"ListItem","position":2,"name":"No overtime meal allowance, no overtime meal deduction"}]},{"@type":"WebSite","@id":"http:\/\/quantiphy.com.au\/oldbackup\/#website","url":"http:\/\/quantiphy.com.au\/oldbackup\/","name":"Quantiphy","description":"Accounting, Taxation, Wealth & Finance in one","publisher":{"@id":"http:\/\/quantiphy.com.au\/oldbackup\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"http:\/\/quantiphy.com.au\/oldbackup\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"http:\/\/quantiphy.com.au\/oldbackup\/#organization","name":"Quantiphy","url":"http:\/\/quantiphy.com.au\/oldbackup\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"http:\/\/quantiphy.com.au\/oldbackup\/#\/schema\/logo\/image\/","url":"http:\/\/quantiphy.com.au\/oldbackup\/wp-content\/uploads\/2020\/10\/Screen-Shot-2020-10-15-at-11.04.47-am.png","contentUrl":"http:\/\/quantiphy.com.au\/oldbackup\/wp-content\/uploads\/2020\/10\/Screen-Shot-2020-10-15-at-11.04.47-am.png","width":884,"height":260,"caption":"Quantiphy"},"image":{"@id":"http:\/\/quantiphy.com.au\/oldbackup\/#\/schema\/logo\/image\/"}},{"@type":"Person","@id":"http:\/\/quantiphy.com.au\/oldbackup\/#\/schema\/person\/1229e0370958728f31fa8f8604b0dfc2","name":"admin","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/secure.gravatar.com\/avatar\/10051da91b5ec8396300b2bb336697b7898938c99d91a95f5105956221760164?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/10051da91b5ec8396300b2bb336697b7898938c99d91a95f5105956221760164?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/10051da91b5ec8396300b2bb336697b7898938c99d91a95f5105956221760164?s=96&d=mm&r=g","caption":"admin"},"sameAs":["http:\/\/quantiphy.com.au\/oldbackup"],"url":"https:\/\/quantiphy.com.au\/oldbackup\/author\/admin\/"}]}},"_links":{"self":[{"href":"https:\/\/quantiphy.com.au\/oldbackup\/wp-json\/wp\/v2\/posts\/13979","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/quantiphy.com.au\/oldbackup\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/quantiphy.com.au\/oldbackup\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/quantiphy.com.au\/oldbackup\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/quantiphy.com.au\/oldbackup\/wp-json\/wp\/v2\/comments?post=13979"}],"version-history":[{"count":1,"href":"https:\/\/quantiphy.com.au\/oldbackup\/wp-json\/wp\/v2\/posts\/13979\/revisions"}],"predecessor-version":[{"id":14301,"href":"https:\/\/quantiphy.com.au\/oldbackup\/wp-json\/wp\/v2\/posts\/13979\/revisions\/14301"}],"wp:attachment":[{"href":"https:\/\/quantiphy.com.au\/oldbackup\/wp-json\/wp\/v2\/media?parent=13979"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/quantiphy.com.au\/oldbackup\/wp-json\/wp\/v2\/categories?post=13979"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/quantiphy.com.au\/oldbackup\/wp-json\/wp\/v2\/tags?post=13979"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}