The Truck Driver Who Took On The ATO — And Won (For Now)

In a recent case, a long-haul truck driver named Mr Shaw spent 310 nights away from home for work over the year - a common reality for many in the transport industry.

The ATO has guidance in place stating that truck drivers who travel overnight can claim up to $105.75 per night for meals without needing detailed receipts, provided they can show they actually incurred the expense.

Mr Shaw, relying on this ruling and advice from his tax agent, claimed $105.75 for 310 nights, totalling $32,782.50. He didn’t keep individual receipts but did provide supporting evidence through bank records and his fatigue management diary.

Despite this, the ATO audited his return and knocked back most of the claim, allowing just $19 per night, or $5,890 in total. This was in direct contrast to their own published guidance.

Mr Shaw took the matter to the Administrative Appeals Tribunal (AAT), which found in his favour. The tribunal concluded that he had sufficient evidence to prove the expenses were incurred and that the ATO had enough information available to verify this. The AAT accepted that Mr Shaw had genuinely spent the amounts claimed.

However, this case comes with a warning.

While the ATO’s ruling does allow certain claims without receipts, you still need to show that the money was actually spent. Simply withdrawing a lump sum of cash or receiving an allowance isn’t enough. Mr Shaw succeeded because he had clear spending patterns and documentation that aligned with his travel schedule.

Interestingly, Mr Shaw also mentioned that he likely spent more than the $105.75 per day and could have claimed a higher amount if he’d kept all receipts.

The ATO has since appealed the decision, so the matter isn’t entirely settled. But for now, it serves as a timely reminder:

• Always keep some form of evidence to support your claims.

• Don’t rely on blanket allowances or assumptions.

• Know the difference between not needing a receipt and not needing proof.

In short, it pays to be diligent, especially when your deductions are under the microscope.