From www.unsw.edu.au: The Coalition’s proposed tax-free lunch plan could significantly impact the budget, with estimates ranging from $250 million to as high as $10 billion depending on the assumptions made about business participation and expenditure.

The initiative would allow small businesses to claim deductions for meals and entertainment, capped at $20,000 annually, aimed at incentivizing employee retention and boosting the hospitality sector.

However, concerns exist regarding potential complications in enforcement, disparities in eligibility, and the implications for long-established tax policy boundaries between personal consumption and income-producing expenditure.