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Income tax: is the cost of a meal purchased after the completion of one job and prior to the commencement of another job an allowable deduction?

No. A taxpayer who purchases a meal between jobs cannot claim a deduction for the cost of the meal under subsection 51(1) of the Income Tax Assessment Act 1936. This expense is unrelated to the earning of assessable income and is of a private nature.

In FC of T v. Cooper 91 ATC 4396 ; (1991) 21 ATR 1616, the majority of the Full Federal Court held that the essential character of food and drink will ordinarily be private rather than being related to the earning of income. We accept this judgment as having general application. Example: John Citizen is a bank teller. He finishes work at 5 pm and commences work at a liquor store at 6 pm. Before starting work at his second job, John Citizen buys an evening meal. The cost of the food and drink he has bought is not an allowable deduction as it has no relevant connection to his income earning activities.

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