Assignment task: Clarissa works as a sales manager for a company that has offices all around the state. Her annual salary is $120,000.
Clarissa works out of the head office; however she is organizing a training course for two of the regional offices. This will involve spending one day a week at each of these offices for a 6 week period.
As the each of these offices are located 200 km from the head office, Clarissa travels and stays overnight the night before the training course, conducts the training course the next day and returns home afterwards.
Clarissa's employer pays for her accommodation, which includes breakfast. However, Clarissa pays for her evening meal the night before the training course and lunch the day of the course.
Clarissa is paid an allowance of $50 each trip to cover the cost of these meals. She has not kept receipts but spends $18 on lunch and $45 on dinner.
Both the regional offices are listed in the high cost country centers in TD 2020/5
What can Clarissa claim for her meal expenses for each overnight trip when she is running the training course and why?