Private ruling: : Work related expenses
Date of advice: 5 May 2022
Published: July 2022
Ruling period: Year ending 30 June 20XX
Date scheme commenced: 1 July 20XX

Ruling: Q1: Are you entitled to a deduction for the cost of upgrading your airfares when your travel is for work- related purposes? | A1: Yes. Based on the information provided to the Commissioner, you are entitled to a deduction under Section 8-1 of the Income Tax Assessment Act 1997 for upgrading your flights to business class when travelling for work purposes.

Relevant facts and circumstances: You are employed by a company. You attended a meeting overseas earlier in the year for the company. You were required to attend the meeting by your employer. Your employer paid for your economy class airfares. You upgraded the flights to business class at additional expense to you.

Relevant legislative provisions: Income Tax Assessment Act 1997 section 8-1