Reviewed for the 2026 tax content update. This is general information for Australian firefighters and emergency service workers. A deduction generally needs to be work-related, paid by you, not reimbursed, and supported by records. For official occupation guidance, see the ATO fire fighters guide.
Quick answer
A firefighter may be able to claim overtime meal expenses where they receive a qualifying overtime meal allowance, work eligible overtime, actually buy a meal, and meet the relevant record requirements.
You should not claim a meal simply because you worked a long shift or received ordinary shift income.
Allowance first, deduction second
An allowance reported on your payslip or income statement is generally considered separately from any deduction.
The deduction depends on the meal expense you incurred, not just the amount paid to you.
Reasonable amounts are not automatic deductions
The ATO publishes reasonable amounts for overtime meals each year. These amounts can affect substantiation requirements, but they are not a free deduction.
You still need to have spent money on an eligible overtime meal and satisfy the conditions.
Records to keep
- Payslips showing the overtime meal allowance.
- Roster or timesheet evidence showing overtime.
- Meal receipts where available.
- Notes about the date, overtime shift and meal purchased.
Common mistakes
- Claiming the reasonable amount without buying a meal.
- Claiming normal shift meals.
- Claiming meals reimbursed by an employer.
- Not matching the claim to payslip and roster evidence.
When to get help
If your payslip labels are unclear, the allowance is not separately shown, or the claim involves travel and accommodation as well as overtime, ask before lodging.
Common questions
Can firefighters claim overtime meals?
Sometimes, if the allowance, overtime circumstances, meal expense and records meet the relevant rules.
Is the ATO reasonable amount an automatic claim?
No. It can affect record keeping, but you still need to have incurred an eligible expense.
Do I need receipts for overtime meals?
Receipts are safest. Depending on the allowance and amount claimed, specific substantiation rules may differ, but you should keep evidence wherever possible.
Need help applying this to your return?
FirefightersTax can review your circumstances, records and work-related expenses before lodgement.
Ask a firefighter tax question