Per diem ATO reasonable
The ATOâs reasonable travel allowances are not required to be declared as income, and are excluded from the expense substantiation requirements. Reasonable amounts are determined by the Tax Office each year and released in updated Tax Determinations which are set out below, each of which include per diem rate schedules.llowances which are âreasonableâ , i.e. comply with the Reasonable Allowance determination amounts and with TR 2004/6 are not required to be declared as income and are excluded from the expense substantiation requirements.