Final answer:
An overtime meal allowance is considered non-taxable if it meets certain criteria set by the tax authorities.
Step-by-step explanation:
In the context of tax regulations, an overtime meal allowance is considered non-taxable if it meets certain criteria set by the tax authorities. The specific criteria can vary depending on the jurisdiction, but generally, the allowance should be a reasonable amount allocated to employees who work extended hours and provide a meal during that time.
For example, in the United States, the Internal Revenue Service (IRS) provides guidelines for tax-free meal allowances, stating that the allowance must be provided for the convenience of the employer, and that it should not exceed the maximum meal allowance rate set by the government.
It's important to consult local tax laws and regulations to determine the exact requirements for overtime meal allowances and their taxability in a specific jurisdiction.