Subsistence

The "reasonable" costs of food and drink can be claimed as an expense in conjunction with business travel. Reasonable is not defined by the tax law, so this takes its everyday meaning.

 For subsistence to be allowable the taxpayer needs to be travelling to a place in the course of carrying on their trade or profession or staying away on business. So, travel has to also qualify as business travel.

Two conditions must be met:

Condition A:

Travel expenses would qualify for a deduction for business travel (whether incurred or not), and

Condition B:

a) The taxpayer is engaged in a trade or profession that is "itinerant" by nature at the time, or

b) The taxpayer only travels to the place occasionally and this travel is not part of a normal pattern of travel, or you there is no normal pattern of travel.