Notice of Withdrawal - Income tax: is a taxpayer who is an employee and receives an overtime meal allowance pursuant to an industrial instrument, required to substantiate a claim for overtime meal expenses, if the claim exceeds the amount of the allowance received during the year of income?

Is a taxpayer who is an employee and receives an overtime meal allowance pursuant to an industrial instrument required to substantiate a claim for overtime meal expenses, if the claim exceeds the amount of the allowance received during the year of income?

Draft Taxation Determination TD 94/D17 is withdrawn with effect from today.

Legislation and other rulings are quite clear on this matter.