Private ruling: Travel expenses to accompany spouse
Published: October 2011
Ruling period: Year ended 30 June 2011
Date scheme commenced: 1 July 2010

Ruling: Q1: Are you entitled to a deduction for airfares incurred to accompany your spouse to her work related conference? | A1: No.


Relevant legislative provisions: Income Tax Assessment Act 1997 Section 8-1. | Income Tax Assessment Act 1997 Section 26-30.

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 your assessable income, except where the outgoings are of a capital, private or domestic nature, relate to the earning of exempt income or are excluded by another provision of the taxation legislation. To be deductible under this section an expense must have the essential character of an expense incurred in gaining or producing your assessable income. We acknowledge the circumstances in relation to you accompanying your spouse, however you are not travelling in the course of earning your assessable income. Further to this the essential character of the expenditure is of a private or domestic nature. Accordingly, no deduction can be claimed by you under section 8-1 of the ITAA 1997 for these expenses Additional information Even though your spouse was travelling for a work related conference, she would not be entitled to claim a deduction for your travel expenses as your travel expenses are private in nature. Also, section 26-30 of the ITAA 1997 prevents a deduction for expenses attributable to the travel of a relative where the relative accompanies a taxpayer while the taxpayer travels, but the relative does not carry out duties of employment.

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. | Relevant facts: Your spouse attended an interstate work related conference as part of a requirement of her profession. | At the time of the conference you had a newborn child who was still breastfeeding. | You accompanied your spouse on this interstate conference to look after your child and take your child to your spouse during meal breaks.