hai supriya , ita very good topic..the difference between Allowance and reimbursement...
Travel Allowance
A travel allowance is a definite predetermined amount or grant to cover an estimated expense. It is paid regardless of whether the recipient incurs the expected expense. The recipient has the discretion whether or not to expend the allowance.
Travel allowances are assessable income of the recipient and may require tax instalment deductions to be withheld.
Travel Reimbursements
A travel reimbursement occurs when the recipient is compensated exactly, either in whole or in part, for an expense already incurred.
Travel reimbursements are not assessable income of the recipient but are subject to Fringe Benefits Tax legislation.
Travel Advance
This is where a 'lump sum' is paid in the amount of the travel. The lump sum is based on a percentage of the 'budgeted' amounts. Travel advances are not assessable income but are subject to FBT legislation. Travel advances must be acquitted against the 'exact' amount of expenses actually incurred. Unused travel allowance must be repaid.
Please see the link to get more information , i think this will do your purpose .. :
http://anu.edu.au <link updated to site home>
Hanuma