See Item 2 Income on the ATO website.
Allowances, earnings, tips, and director's fees are entered at Item 1
Reasonable travel allowances and overtime meal allowances not shown on a payment summary
For information on reasonable travel and overtime meal allowances search the ATO website for the Tax Determination TD 2018/11.
If the taxpayer has received such an allowance and it is not shown on the payment summary, it does not have to be included as income at this item providing all the allowance was spent on deductible expenses and you are not making a claim for expenses relating to the allowance at D2 or D5.
Deductions
A deduction cannot automatically be claimed just because the taxpayer received an allowance. Click these links Item D2 and Item D5 on the ATO website for advice as to what is able to be deducted.
CCH References
10-030 Convertibility into money
10-060 Allowances and Fringe Benefits
10-070 Voluntary payments or gifts
