Income Tax: is a deduction allowable to a teacher for expenses incurred in providing meals to a student?

No. Expenditure in providing meals to students is not deductible in terms of subsection 51(1) of the Income Tax Assessment Act 1936 unless the expenditure is relevant and incidental to the employment of the particular teacher.

Generally, although teachers may feel morally obliged or compelled to provide meals to students, there is no sufficient link between the expenditure and the income derived. It is only in unusual and exceptional circumstances that teachers will be able to demonstrate a sufficient link between this expenditure and their employment.