Private ruling: Pet boarding expenses
Published: August 2012
Ruling period: Year ended 30 June 2012
Date scheme commenced: 1 July 2011

Ruling: Q1: Are you entitled to a deduction for expenses incurred in boarding accommodation for your pets while you are travelling for work? | A1: No.

Relevant facts and circumstances: Part of your employment requires you to travel for work purposes. You own pets. When you are required to travel for work, you incur expenses in placing your pets into boarding accommodation.

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 ) allows a deduction for all losses and outgoings to the extent to which they are incurred in gaining or producing assessable income, except where the outgoings are of a capital, private or domestic nature, or relate to the earning of exempt income. The expenses in maintaining a pet are considered to be private. The fact that you are required to place your pets in a boarding kennel when you travel on work purposes does not alter the fact that the expenses are private in nature. Additionally, the expenses are incurred to put you in a position to perform your work duties, rather than in the course of those duties. As the expenses of boarding your pets are private in nature no deduction is allowable for the boarding costs under section 8-1 of the ITAA 1997.

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