Private ruling: Volunteer allowances
Date of advice: 14 June 2022
Published: August 2022
Ruling period: Year ending 30 June 20XX
Date scheme commenced: 1 July 20XX

Ruling: Q1: Are the allowances you received from the non-government organisation (NGO) for volunteering in Country A included in your assessable income? | A1: No. You were a volunteer, not an employee of the NGO and any payments made to you as a volunteer in Country A were provided only to cover a pre-estimate of actual expenditure on living and accommodation costs. They were not a reward for work performed. The payments you received from the NGO are not taxable and do not need to be reported as income in your income tax return.

Relevant facts and circumstances: You are an Australian resident for taxation purposes. You are a self-employed doctor and journalist. You volunteered as a doctor in Country A on an assignment run by an Australian accredited NGO. You were not an employee of the NGO. You were provided with a pro-rata monthly living allowance and a monthly food allowance.

Relevant legislative provisions: Income Tax Assessment Act 1997 section 6-5