Every financial year, the ATO sets a maximum figure that business can claim without providing documentary evidence for work related travel expenses.

This varies between location and the employees pay band.

Within Domestic Oz, the rates are for food & drink, incidentals and accommodation; internationally it's meals & incidentals; accommodation costs must be documented.

For the 2007/08 financial year, these rates are listed here:

• Income tax: what are the reasonable travel and meal allowance expense amounts for 2007-2008?