Private ruling: Travel Expenses
Date of advice: 7 September 2016
Published: October 2016
Ruling period: Year ended 30 June 2016 | Year ended 30 June 2017
Date scheme commenced: 1 July 2015

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

Relevant facts and circumstances: You volunteered your services overseas. You incur travel expenses when you volunteer overseas.

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

Reasons for decision: Summary: Work related expense 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