Private ruling: Work related expenses - change of name
Published: September 2012
Ruling period: Year ended 30 June 2013
Date scheme commenced: 1 July 2012

Ruling: Q1: Is the cost of changing your name to a fully Anglicised name deductible as a work related expense? | A1: No

Relevant facts and circumstances: This ruling is based on the facts stated in the description of the scheme that is set out below. If your circumstances are materially different from these facts, this ruling has no effect and you cannot rely on it. The fact sheet has more information about relying on your private ruling. You are employed by government department. You were informed by your department that IT integration meant your full given name would be used instead of your Anglicised name in your work email address. You had successfully applied to have a fully Anglicised alias for work to combat ethnic and racial discrimination. You have been informed by your department that in order for you to maintain a fully Anglicised name for work purposes you would need to legally change your name. This is because the department has no policy supporting the use of assumed names, and even if it did the IT system to be rolled out would not support the change of last name unless the change was made by legal process. Disclosure of your full name is a work requirement. Your full name goes out in all written correspondence to the public.

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

Reasons for decision: Summary: Section 8-1 of the ITAA 1997 allows a deduction for all losses or outgoings to the extent that they are incurred in gaining or producing the taxpayer's assessable income or are necessarily incurred in carrying on a business for the purpose of gaining or producing assessable income. However, no deduction is allowed to the extent that the losses or outgoings are of a capital, private or domestic nature or are necessarily incurred in gaining or producing exempt income. You have made the choice to change your name to your Anglicised name due to concerns over ethnic and racial discrimination. Your employer does not require you to change your name to your Anglicised name. In your case the expenses paid by you for the purposes of changing your name are not directly incurred in carrying out your income producing activities and as such, no deduction is allowable.

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.