Private ruling: Work related expenses - travel
Published: November 2013
Ruling period: Year ended 30 June 2013
Date scheme commenced: 1 July 2012

Ruling: Q1: Are you entitled to claim travel expenses incurred to perform volunteer work outside of Australia? | A1: No

Relevant facts and circumstances: You are a presenter in a workshop professional development program conducted in an overseas country by an international not-for-profit organisation. You incur travel expenses in relation to your attendance at this workshop. You do not receive any remuneration for your service.

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

Reasons for decision: Summary: Section 8-1 of the Income Tax Assessment Act 1997 (ITAA 1997) provides that you may deduct from your assessable income any loss or outgoing to the extent that: · it is incurred in gaining or producing your assessable income; or · it is necessarily incurred in carrying on a business for the purpose of gaining or producing your assessable income. As the travel, food and accommodation expenses incurred are in relation to voluntary work and not in gaining or producing assessable income, a deduction under section 8-1 of the ITAA 1997 cannot be allowed.