Private ruling: Ruling Work Travel related deduction eligibility
Published: September 2011
Ruling period: Year ended 30 June 2011
Date scheme commenced: 1 July 2010

Ruling: Q1: Are you entitled to a deduction for upgrading your air fares? | A1: Yes.


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 deals with general deductions and allows a deduction for all losses or outgoings to the extent to which they are incurred in gaining or producing assessable income, except to the extent that they are outgoings of a capital, private or domestic nature. Taxation Ruling TR 95/14 which deals with work related deductions for teachers, states that a deduction is allowable for the costs incurred by an employee teacher in undertaking work-related travel. An example is where an employee teacher attends a seminar interstate. In your case, you incurred a cost to upgrade your ticket. Therefore, as the travel was work-related, you are entitled to a deduction for the cost of the upgrade.

Please check this edited version to be sure that there are no details remaining that you think may allow you to be identified. If you have any concerns about this ruling you wish to discuss, you will find our contact details in the fact sheet. | An overseas Foundation funds half of your salary. | You took paid leave to attend a symposium in the overseas country. | The symposium was held to discuss the present and future of studies and to make recommendations to the Foundation for the further development of the studies. | Your air fares, accommodation and meals were paid by the Foundation. | As you were not feeling well, you incurred a cost to upgrade your ticket. | You were only away for the duration of the symposium.