Income Tax Act 2007, s CW17C confirms certain types of meal allowances as being non-taxable, as follows.
Overtime meals, where an amount paid to, or on behalf of an employee, is in respect of a meal, when the employee is required to work overtime of at least two hours beyond their ordinary hours of work, as stated in their contractual agreement, and either:
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•ÌýÌýÌýÌý the employee's contractual agreement makes provision for overtime hours, or
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Web page updated on 17 Mar 2025 16:34